2019 (11) TMI 469

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....; SRI CHANDRAKANTH ARIGA, ADVOCATE FOR R2)   ORDER Petitioner is stated to be a contractor and had been awarded contracts relating to execution of public projects by respondents 1 and 2. It is further stated that in accordance with the work order issued pursuant to the tender, petitioner has executed works and has been raising bills. It is further submitted that as regards the bills rai....

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.... is clear as per Section 9 of the Central Goods and Services Tax Act, 2017 (for short 'the Act') wherein the obligation to levy and collect is on the person who supplies goods or services or both. However, the obligation under Section 33 of the Act provides that while raising an invoice, the amount of tax is to be indicated in the tax invoice.   5. It is further contended by the petitioner....