2021 (10) TMI 370

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....ection 50 of the CGST Act, 2017. 2. The petitioner submits that the respondent authority had invited bids pursuant to floating of tender and the petitioner was awarded the contract. It is further submitted that the rates that were finalised as per the bid documents included sales tax component @ 5%. It is to be noted that the tender and work orders were allotted to the petitioner on 07.12.2018 and 29.12.2018 which is admittedly after coming into force of the Goods and Services Act ("the GST Act", for short). 3. The petitioner submits that necessary payment at the petitioner's end of the applicable GST being statutory requirement has been made and the details of the payment are as per the table mentioned in Para 11 of the petition,....

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....e the rate of materials, KVAT items required to comp lete the balance works. 3. Deduct the "KVAT" amount from those materials and the service tax also. 4. Add the applicable "GST" on those items. 5. Input Credit on the materials is to be arrived at and to be set at against the output GST (Billed to the Smart City) In this regard, a copy of the detailed report submitted by the Consultants M/s.S.R. & M.R. Associated, Chartered Accountants to KUIDFC on goods & service tax matters is enclosed herewith for your reference and further action in the matter." 6. It is not in dispute that the respondent authority had sought for clarification from KUIDFC, communication has been made out to the respondent authorit....