2021 (8) TMI 527

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....atter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 hereinafter referred to CGST Act and APGST Act respectively) by M/s. Continental Engineering Corporation, Andhra Pradesh (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 1. M/s. Continental Engineering Corporation is a civil engineering and construction company. Infrastruc....

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....ual cost to be borne by the NHAI would have been INR 16,80,63,700. However the variation order approved by the NHAI engineers restricted the payment to INR 12,08,55,511. Actual cost borne by the applicant was INR 15,68,57,034 which was still less than the original coast to be borne by NHAI. The arbitration authority passed an award in favour of the applicant amounting to INR 7,23,30,632 (including Interest Amount). Claim-2 Non-payment of BOQ item 7.16a; 7.16b; 7.16d (Construction of water harvesting units alternatively on either side of the carriage way) Claim is for the work of Harvesting units executed as per the BOQ Items Nos. 7.16 a, b, c. However the payment for the said work was rejected by NHAI on the groun....

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....8). Claim -5 Refund of amount deducted against increase in VAT (WCT/Sales Tax) from 4% to 50/0 At the time of entering into the contract, VAT (WCT) rate was 4%, subsequently, during execution of the contract, the Andhra Pradesh Government increased the VAT from 4% to 5% vide gazette notification dated 14.09.2011 and NHAI thereafter, started deducting 1% additional VAT (WCT) from payments made to the applicant. As per the contract, additional cost due to increase in taxes shall be added to the Contract Price. Thus, Authority passed an award in favour of the applicant amounting to INR 19,81,897. (including interest amount upto 30.06.2018). Claim-6 Interest on delayed payment of IPCs and Final State....

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.... On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Anantapur-II Circle, Anantapur Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98 (1) of CGST /APGST Act 2017. Remarks are received from the jurisdictional officers concerned. The Superintendent of Central Tax, Anantapur CGST Range-1 stated that no proceedings are lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. But the State jurisdictional officer, i.e. Assistant Commissioner, Anantapur-II Circle, Anantapur Division h....