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2018 (10) TMI 1239 - HC - GSTImplication of GST on the contracts between petitioners and Railways entered into before 1.7.017 - works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST - the petitioner, without submitting any representation to the respondents, has straight away approached this Court and seeks for a direction - Circular dated 27. 10. 2017. Held that:- The said contention is not acceptable for the reason that the Circular issued by the Railway Board dated 27. 10. 2017 states that for dealing with the impact of GST in individual contracts, a supplementary contract has to be entered into. Therefore, to study the impact of GST in individual contracts, occasion may arise for the Railway Administration to consult the 5th respondent and in such an event, the 5th respondent would be in a position to issue necessary clarification or guidelines to the Railway Administration. Since the petitioner has not given a representation to the authorities, the Court directs him to do so within a time frame - petition disposed off.
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