TMI Blog2018 (10) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. N. Murali For The Respondents : Mr.P. T. Ramkumar And Mr. V. Sundaraswaran ORDER Heard Mr. N. Murali, the learned counsel for the petitioner and Mr. P. T. Ramkumar, learned counsel, who accepts notice on behalf of R1 to R4 and Mr. V. Sundaraswaran, learned counsel, who accepts notice on behalf of R5. 2. The petitioner, who is a registered contractor with the Southern Railw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . by referring to the above condition, it is submitted that a Supplementary Agreement has to be necessarily entered into with the contractor, as the percentage of GST paid by the petitioner is 12%; whereas, the Railways have been paying them only at 2% at the old rate and the balance 10% to be borne by the contractor. Therefore, it is submitted that necessary direction should be issued. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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