2023 (7) TMI 290

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.... WRIT PETITION NO. 3326 OF 2021 (T-RES) WRIT PETITION NO. 3355 OF 2021 (T-RES) WRIT PETITION NO. 9704 OF 2021 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioners : (By Sri. D.R. Ravishankar, Senior Advocate For Sri Naveen G S., Advocate) For the Respondents (By Sri. K. Hemakumar, AGA For R1, R5, R7, R8 & R9; Sri Jeevan J. Neralgi, Advocate For R2 TO R4 & R6; Noti....

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....pondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime - either u....

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.... agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners ....

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....es as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the diff....