2024 (7) TMI 1245

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....RDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 16.11.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33AGSPJ6505F1ZF/2017-18. 3. The case of the petitioner is that although the petitioner has discharged the tax liability pursuant to t....

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....1331123009/16.11.2023 Penalty paid 50726 50726 101452 5. It is submitted that later the petitioner obtained legal opinion based on the work completion certificate and the petitioner became aware of the fact that the tax was payable only for the work contracts service completed during the GST regime from 01.07.2017 to 31.03.2018. 6. It is the specific case of the petitioner that n....

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....r and the learned Additional Government Pleader for the respondent. 9. If it is the case of the petitioner that the petitioner was liable to pay VAT for the works contract for the period prior to 01.07.2017, it was incumbant on the part of the petitioner to have explained that the tax liability was under VAT and not GST and that the petitioner has already discharged tax liability under VAT. If ....