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2020 (2) TMI 673

..... 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. - Writ Tax No. - 248 of 2018 - 14- .....

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..... n that he would be liable for the taxation at the rate of 2% {VAT (4-2)+Service Tax 0%}. It is the specific case of the writ petitioner that in the meantime, VAT and Service Tax was replaced by GST and the new taxation system came into force on 1st July, 2017, whereupon the writ petitioner was held liable for GST on the work of railway at the rate of 12%, which was not and could not have been envi .....

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..... gards. More over it s policy matter of the Central Government. Considering the facts and circumstances of the instant case as stated above, 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, canno .....

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