Court directs Municipal Authority to include GST in post-01.07.2017 invoices

The Court directed the Municipal Authority to consider the petitioner's representation to include GST in invoices for works executed post-01.07.2017, in accordance with statutory provisions and contractual obligations. The petition was disposed of accordingly.

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Issues:
1. Consideration of GST component in invoices for payment by Municipal Authority.

Analysis:
The petitioner, a contractor awarded contracts by respondents, executed works and raised bills with GST component. The Municipal Authority orally directed to exclude GST for bill consideration. Petitioner made representations to include GST in invoices. Municipal Authority stated they would consider invoices if petitioner is liable to pay GST. Section 9 of the Central Goods and Services Tax Act, 2017, imposes the obligation to levy and collect GST on the supplier. However, Section 33 requires tax amount indication on invoices.

The petitioner argued that the contract with the Authority deems contractor rates inclusive of taxes, obliging him to include tax in invoices. The liability to pay GST commenced after 01.07.2017. The petitioner's representation to include GST in post-01.07.2017 invoices should be considered by the Authority in line with statutory obligations. If the petitioner is liable for GST, the representation must be addressed in accordance with the law and disposed of appropriately.

In conclusion, the Court directed the Authority to appropriately consider the petitioner's representation to include GST in invoices for works executed post-01.07.2017, in line with statutory provisions and contractual obligations. The petition was disposed of accordingly.

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