TaxTMI 
TaxTMI 
2018 (12) TMI 1999
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....unsel for the petitioner in both petitions. Writ Petition No.28124/2018 Heard on admission Petitioner A Class Contractor in seisin with works contracts under various agreements, viz. (i) Agreement No.07/CE/NH/2016-17 dated 5th December, 2016 (Sagar-Chhatarpur RoadLength 58.4 km)- (NH Zone, Bhopal) (ii) Agreement No.08/CE/NH/2016-17 dated 27th March, 2017 (Sagar-Bina Road -Length km ....
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.... 01.07.2017 and the works are still under progress. The reliefs sought by the petitioner emanates from the notices issued by Directorate General of GST Intelligence Bhopal Zonal Unit on 8.8.2018 and 3.9.2018 (Annexure P/1 and P/2) in respect of non-filing of GSTR 3B return under section 46 of Central Goods and Services Act, 2017 which mandates that where a registered person fails to furnish a ret....
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....epartment. It is urged that though Central Government Organization like Railways, CPWD etc. have notifications in that regard; however, the Public Works Department has not taken any remedial measures provided in Clause 19.17 which stipulates that: "19.17 Change in law 19.17.1 If as a result of Change in Law, the Contractor suffers any additional costs in the execution of the Works or in relat....
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....eipt of the notice from the Contractor or the Authority, determine any addition or reduction to the Contract Price, as the case may be, due to the Change in Law." It is urged that though the petitioner is paying GST upon the construction materials during the currency of Works Contract and thereby earning input tax credit (ITC) but is unable to adjust the ITC with the liability as they are not ge....