2021 (2) TMI 1042

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GST
HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA FOR THE PETITIONER : MR. H I CHOUDHURY FOR THE RESPONDENT : SC, FINANCE ORDER Heard Mr. A.R. Bhuyan, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned counsel for the Finance (Taxation) Department of the Govt. of Assam, Ms. S. Chutia, learned counsel for the Water Resources Department of the Govt. of Assam. .....

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..... evant contractor was also required to pay certain taxes in the nature of sales tax. At the relevant time when the work order was issued, the relevant tax regime in place was governed by the Assam Value Added Tax Act, 2005 (as amended) ( in short AVAT Act, 2005). In the meantime, during the currency of the work, the tax regime is now governed by the Assam Goods and Services Tax Act, 2017 (in short .....

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..... vered for the purpose. In the circumstance, we are of the view 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 ma .....

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