2023 (7) TMI 290

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....TION NO. 2130 OF 2022 (T-RES) C/W 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. Neral....

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.... (ii) The Respondents-State and other Govt agencies / Respondents 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 ....

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....btained on calculation of the tax difference on the contract value, concerned department/authority has to decide whether 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....

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.... the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines 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 the....