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2021 (2) TMI 1042 - HC - GSTWorks Contract - Manner of payment of relevant tax for the period for which the work is continued - AVAT Act, 2005 or AGST Act, 2017? - HELD THAT:- Instead of issuing notice, public interest would be better served, if a direction is issued to the Commissioner of Tax, Assam to take a decision on the aspect as to for the work period after the advent of the GST regime, which of the tax regimes would be applicable i.e. whether the AVAT Act, 2005 or the AGST Act, 2017. As the matter involves public interest, it is directed that the Commissioner of Tax to take a final decision on the aforesaid aspect within a period of one month from today.
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