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        Case ID :

        2020 (3) TMI 803 - HC - GST

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        Court grants liberty to submit detailed representation with penalty for delays. All contentions open for future consideration. The court disposed of the Writ Petition, granting the petitioners the liberty to submit a detailed representation with supporting evidence to the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court grants liberty to submit detailed representation with penalty for delays. All contentions open for future consideration.

                                The court disposed of the Writ Petition, granting the petitioners the liberty to submit a detailed representation with supporting evidence to the jurisdictional respondents. The respondents must make a decision after a personal hearing within eight weeks, with a penalty of Rs. 5,000 per week for delays, payable to the petitioners. The court emphasized that all contentions remain open for future consideration and did not award costs at present.




                                Issues: Alleged deduction of GST instead of VAT as per Tender Notification.

                                The judgment addresses the grievance raised by the petitioners regarding the deduction of GST instead of VAT as per the stipulations in the Tender Notification. The petitioners argue that GST was not applicable before 1.7.2017, and VAT should have been levied instead. The respondents, represented by their Panel Counsel, contest the petition by stating that the petition lacks material particulars regarding the works completed. They suggest that if the petitioners provide evidence showing that certain works were done before 1.7.2017 and GST was incorrectly applied, the matter will be reviewed promptly after a personal hearing. The court acknowledges the respondents' stance as fair and reasonable.

                                The court disposes of the Writ Petition, granting the petitioners the liberty to submit a detailed representation with supporting evidence to the jurisdictional respondents within three weeks. The respondents are instructed to make a decision on the representation after giving a personal hearing to the petitioners or their representative. The outcome of this consideration must be communicated to the petitioners within eight weeks. The judgment imposes a penalty of Rs. 5,000 per week on the jurisdictional respondents if there is a delay in making a decision, to be paid collectively to the petitioners. The respondents are permitted to request any necessary information or documents from the petitioners for decision-making purposes, with a caution against causing unjustified delays.

                                The court emphasizes that all contentions of the parties remain open for future consideration. No costs are awarded at present.
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                                ActsIncome Tax
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