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2020 (2) TMI 673 - HC - GSTIncrease in tax rate from 2% before GST regime to 12% post GST - works contract - Scope of contract between the parties - Restraint on respondent to deduct any amount more than 2% in the name of tax from the bill of the writ petitioner - HELD THAT:- There cannot be any manner of doubt whatsoever that the writ petitioner would be subject to tax as per the GST Act, which was enacted on 12th April, 2017. The petitioner has also received payment for work done. The prayer in the writ petition, therefore, cannot be considered by this Court. Petition dismissed.
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