TaxTMI 
TaxTMI 
2019 (9) TMI 268
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted notice on behalf of fourth respondent, are before this Court. 2. With consent of all the aforesaid learned counsel, main writ petition is taken up. 3.It is submitted without any disputation or disagreement that the instant matter is directly and squarely covered by the principle laid down in the order dated 01.08.2019 made by this Court in W.P.Nos.21196 and 21198 of 2019. 4. Relevant paragraphs in the aforesaid order dated 01.08.2019 are Paragraphs 5 to 20 and the same read as follows: '5. Subject matter of the instant writ petitions is payment of 'Goods and Service Tax' ('GST' for brevity) under 'Central Goods and Services Tax Act, 2017' ('CGST Act' for brevity). 6. There is no disputation or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... it is submitted that the GST liability qua aforementioned contract dated 23.01.2015 is 12% and the same reads as follows: Serial No. Chapter, Section or Heading Description of Service IGST Rate Condition 1. ...... 2. ...... 3. Heading 9954 (Construc tion on Services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of Paragraph 2 of this notification shall apply for....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with prayers inter alia to direct the respondents 1 and 2 to pay the difference of 10% GST on the original agreed contract value, so that the tax liability is in accordance with law that has become operational when contract was in vogue and work pursuant to the contract was in progress. 12. In the light of the heading under which the instant contract which forms subject matter of instant writ petitions falls and in the light of there being no dispute that the rate of tax is 12%, it may not be necessary to advert to further details. 13. What would be necessary to be resolved in these writ petitions is how the tax liability qua GST is to be paid. 14. Learned counsel for Second respondent i.e., Standing Counsel for Salem Corporation dre....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r dated 27.06.2019. 19. This Court is informed that the aforesaid challenge to G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 has been given legal quietus and therefore, G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 is now operating. This takes us to the question as to which portion of G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 is applicable. 20. Here again, the task in instant writ petition is cut out as there is no disputation that paragraph 10(a) is applicable up to 30.06.2017 and paragraph 12 is applicable post 30.06.2017 i.e., on and from 01.07.2017. Paragraphs 10(a) and 12 of G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017, read as follows '10(a) If the supp....