2025 (3) TMI 1769

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....a) To issue a writ of Certiorari or order or direction in the nature of Certiorari IN 2003 DSS to set aside the Show Cause Notice No.01/2023-24-MRU (DD), bearing DIN No.202305DSS10000722577 issued by the Respondent No.2 dated 08-05-2023 (ANNEXURE A); b) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside and quash the Impugned Order dated 04-06-2024 bearing DIN No.20240657Y000031313E passed by Respondent No.3 under section 74 of the GST Act, 2017 (ANNEXURE B): c) Alternatively, in the event the demand under section 74 of the GST Act, 2017 bearing DIN No. 20240657Y000031313, impugned Order bearing No.MYSGST-000 Mysuru Rural HS-A 10/2024-25, dated 04-06-2024 (ANNEXURE - B) is not set ....

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....e 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 under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. ....

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....ceived post-GST. (iv) If such representations are submitted, 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 their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST autho....