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2018 (2) TMI 1540 - HC - GSTClaim of 12% GST over the value of works contract - scope of terms of the agreement - Court noted that the appropriate authority, who has to answer the claim of the petitioner/Association was the Commissioner of Commercial Taxes, but, he was not impleaded as a respondent - Held that: - the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordance with law within a period of four weeks after affording an opportunity of personal hearing to the authorised representative of the petitioner/Association. Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one more opportunity to the respondent to consider the representations given by the petitioner/Association and pass orders on merits and in accordance with law - petition disposed off.
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