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2019 (1) TMI 1609 - HC - GSTScope of the contract / Bid - Applicable rate of tax post GST - Validity of Government order - payment of the outstanding due payable to the petitioner - difference in tax rate due to introduction of GST regime - HELD THAT:- The petitioner had entered into a contract with the respondents Board before the GST regime came into force. Therefore, a specific clause has been inducted in the bid document under clause 48.1. In the said circumstances, the GO impugned in this writ petition has been issued taking into consideration of the implementation of GST and directing the procuring entities to enter into supplemental agreements after negotiating with the existing works contractors, which in the considered opinion of this court would no way cause any prejudice to the petitioner. As the interests of the contractors are fully protected under the impugned GO and supplemental agreements will be entered into only after a negotiation with the existing contractors and as such no prejudice would be caused to the petitioner. Power to issue such GO - HELD THAT:- The tender notification issued by the 2nd respondent is governed by the provisions of the Tamil Nadu Transparency in Tenders Act, 1998 and Section 21 of the said Act empowers the authority to issue any Government Order for the purpose of removing any difficulties in the implementing the Act and in view of the introduction of GST, in order to remove the difficulties, the impugned GO came to be issued and hence, it cannot be contended that the 1st respondent had no jurisdiction to issue such a GO. Violation of principles of Natural Justice - HELD THAT:- The impugned order has been issued in violation of the principles of natural justice is also cannot be countenanced for the simple reason that, it is only a general GO issued in respect of the existing contractors who have entered into agreements prior to the implementation of GST. As already held, the impugned Go has been issued only to remove the difficulties in implementing the GST regime. Petition dismissed.
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