GST levy on ongoing works contracts to be considered on merits, with personal hearing and reasoned order required.

The Commissioner of Commercial Taxes was directed to examine an association's representation on GST levy over ongoing works contracts executed under earlier agreements, as the grievance concerned the effect of the post-GST regime on pre-existing contractual arrangements. The authority was required to consider the matter on merits, grant a personal hearing to the authorised representative, and pass a reasoned order in accordance with law within the stipulated time.

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Issues: Whether the Commissioner of Commercial Taxes should be directed to consider the petitioner association's representation regarding levy of GST on ongoing works contracts and pass orders in accordance with law.

Analysis: The representation was pending and the dispute concerned the impact of the post-GST regime on works contracts executed under earlier agreements. In the circumstances, the proper authority to address the issue was the Commissioner of Commercial Taxes, who was directed to examine the grievance and decide it on merits. The authorised representative of the petitioner association was also to be given an opportunity of personal hearing.

Conclusion: The Commissioner of Commercial Taxes was directed to consider the representation and pass a reasoned order in accordance with law within the stipulated time, after granting personal hearing.

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