2025 (12) TMI 1137

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....or R2 to R6 Standing Counsel ORDER Heard both sides and perused the materials placed on record. By consent of both sides, this writ is taken up for final disposal at the admission stage itself. 2. This writ petition has been filed for a direction, directing the 2nd Respondent to dispose off the representation made by the Petitioner dated 04.12.2024 and to direct the 2nd Respondent to disburse the difference of 6 Percent GST from 01.07.2017 for all the petitioners work contracts which are entitled to the GST rate at 18 percent as per 2nd Respondents Board Resolution No.5.12 dated 23.06.2023 with applicable interest and penalties that may be levied by the GST Authority due to this discrepancy in rates. 3. The Petitioner is engaged....

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....nd observed that the Petitioner had not paid appropriate GST for the works executed / undertaken by them for the second respondent and issued a show cause notice demanding payment of interest and penalty. 6. The TNHB passed a resolution dated 23.06.2023, whereby, it has resolved to adopt the GST Department Notification for 18% GST for saleable projects from 01.07.2017 and 12% GST for Government Schemes and Board owned buildings from 18.07.2022. The petitioner is duty bound to follow the billing instructions and payment certifications issued by the TNHB, the subject of GST being an indirect tax, the liability of which shall be borne by the second Respondent, being the service recipient. Under these circumstances, the Petitioner sent repre....

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....supplementary agreements. - The Public Works Department and Highways Department are in the process of revising schedule of rates to separate out taxes subsumed under the new GST regime from the schedule of rates. - In order to prevent bills of existing contractors being held up ostensibly due to lack of clarity on treatment of GST, it is directed that all departments and procuring entities shall make on account payment of bills presented by the contractors restricting payment to the value due as per existing contract agreement. - The payment of final bill in cases where on account payments have been made shall be made only after the notification of guidelines. G.O.Ms.296 dated 09.10.2017 which is summariz....