TaxTMI 
TaxTMI 
2019 (9) TMI 266
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.....Hema Muralikrishnan, learned Senior Standing Counsel, who accepts notice on behalf of respondent No.4 are before this Court. 2. With consent of all the aforesaid learned counsel, main writ petition is taken up, heard out and is being disposed of. 3. It is submitted by learned counsel for writ petitioner and learned Government Advocate for respondents 1 to 3 without any disputation or disagreement that the instant matter is directly and squarely covered by a common order dated 01.08.2019 made by this Court in W.P.Nos.21196 and 21198 of 2019. 4. Paragraphs 3 to 22 of the aforesaid common order dated 01.08.2019 are relevant and the same read as follows: '3. Subject matter of instant writ petitions is a contract between the second res....
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....nication, the second respondent informed the writ petitioner that GST payable is 1% as far as the State GST is concerned and 1% as far as Central GST is concerned. In other words, it is 1% as State GST and 1% as Central GST, totalling 2%. On this basis, second respondent informed the writ petitioner that they would be deducting 2% at the time of making payments under said contract pursuant to which work is under progress. There is no disagreement before this Court that 2% tax is so being deducted at source (TDS) by the 2nd respondent now. 9. Adverting to the prescribed rates of GST contained in Chapter 24 and the relevant entry viz., Heading 9954 captioned 'Construction Services', it is submitted that the GST liability qua afore....
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....Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (1)water supply, (ii) water treatment, or (iii) sewerage treatment or disposal Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local, as the case may be ............. 10. There is no disputation or disagreement before this Court that the tax liability is 12 % for aforesaid contract. 11. This has impelled the writ petitioner to file the instant writ petitions, with prayers inter alia to direct the respondents 1 and ....
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....nd take a call. 17. Pursuant there to, the aforesaid G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be issued. 18. There is a short history post Government Order also. This Government Order being G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be challenged in this Court by way of W.P.No.2307 of 2018. The challenge failed and the writ petition came to be disposed of by an order dated 28.01.2019 by a Hon'ble Single Judge of this Court. Writ petition was carried in apeal by way of an intra Court appeal being W.A.No.1499 of 2019 and the intra Court appeal also came to be dismissed by a Hon'ble Division Bench of this Court vide order dated 27.06.2019. 19. This Court is informed that....