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2020 (3) TMI 351 - HC - GSTRemission of GST - Works Contract - petitioner’s main contention appears to be that going by the terms and conditions of Ext.P2 works contract agreement that the petitioner is only the subject provider, who is not liable to pay GST in respect of 20 items of services mentioned in Ext.P2 as per the terms of the contract therein and that as per the said terms and conditions of Ext.P2, the 3rd respondent being the service recipient is legally obliged to remit GST in respect of the said 20 services in compliance with the terms and conditions of Ext.P2 works contract. HELD THAT:- This Court is of the view that there is no necessity for this Court to adjudicate the abovesaid contentions raised by the petitioner regarding the merits of the matter. As rightly pointed out by the learned Government Pleader, the petitioner has not so far responded to the impugned notice as per Exts.P3 and P4 and it is for the petitioner to immediately respond to the same by giving his written submissions/written objections in the matter without any delay, at any rate, within a period of 2 weeks from the date of production of the certified copy of this judgment. It is also ordered that the 5th respondent will have to issue notices to the petitioner as well as to R3 (M/s. Hindustan Newsprint Ltd.) and R4 (who is stated to be the liquidator of R3 Company) and the 5th respondent in its notice may direct the 4th respondent to give a report regarding the factual aspects raised by the petitioner on the basis of Ext. P2 and also the constitutional contentions raised by the petitioner - Thereafter, respondent No.5 will afford reasonable opportunity of being heard to the petitioner, R3 and R4 and after adverting to and considering the various contentions of the petitioner as noted and contentions and submissions, if any of the other parties concerned, may render a considerable decision on the matters raised in the impugned Exts. P3 and P4 notices, without much delay. Application disposed off.
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