TaxTMI 
TaxTMI 
2021 (7) TMI 384
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....on'ble Court may be pleased to issue Writ in the nature of Mandamus, directing the Respondents to dispose of the Representation dated 28.02.2021. 7.3 This Hon'ble Court may be pleased to issue Writ in the nature of Mandamus, directing the Respondents to make the payment/reimbursement of the applicable GST on the amount of work executed and the Petitioner may further be exonerated from all the GST Liabilities, in respect of the Contract under reference. 7.4 Alternatively, this Hon'ble Court may be pleased to direct the Respondents to make policy to deal with the issue of payment of GST on the Works Contract executed prior to GST implementation i.e. 01.07.2017 and work of which were continued post 01.07.2017 wherein, GST is no....
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....hat there is no provision in the agreement. Mr. Atul Kumar Jain, learned counsel for the petitioner contended that in the period when VAT was applicable, the rate of VAT was 5% on the material purchased for execution of the work under the contracts, the Tax (Advance Commercial Tax Head) liability was of 2% only, which was in the form of TDS and would be adjusted at the time of filing return, therefore, the rates were quoted accordingly keeping in mind the applicable rates of taxes and burden of tax payment, which were also adjusted towards liabilities against tax paid during procurement and excess amount of which were refunded to the petitioner from time to time. After implementation of GST, the GST on material purchased is 5%, 18% and 28%....
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....rder dated 14.11.2017, whereby it has been stated that all the Institutions/Organizations and Urban Bodies working under it and inviting tenders shall invite the tenders without financial loading the GST amount as per the GST rate on works contract and at the time of payment of the works contract the GST payment shall be made separately to the Contractors as per the applicable rates of the GST on the works contract and during the payment of GST separately the connected Contractor shall be compulsorily registered in GST and GSTIN. The said order shall be applicable on all the tenders and if in the previously called tenders offer has not been received those tenders be necessarily amended and be invited after providing appropriate time. Lear....