TMI Blog2021 (2) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank of river Katakhal adjacent to NH-154 Ph-II in a length of 600m with approximate value of ₹ 1286.965 Lakhs (in different groups) and Anti erosion measures at Panchgram Das Colony area from the erosion River Borak on its left bank (Ch.0-800m) with approximate value of ₹ 1697.700 Lakhs (In different groups). The said work is to be undertaken within a period of 90 days from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the work is continued, i.e., whether under the AVAT Act, 2005 or AGST Act. 2017. Mr. B. Gogoi, learned counsel for the respondent Taxation Department has made a statement that the said issue is yet to be decided by the authorities in the Taxation Department and therefore, it cannot be said in certainty as to under which tax regime the petitioner would be covered for the period of the work subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. B. Gogoi, learned counsel undertakes to inform the Commissioner of Tax about the requirement of the order. After the decision is taken, the same shall be duly notified and whatever decision is taken, the petitioner would be covered by the same unless the petitioner deems it appropriate to assail the decision by following due procedure of law. In the aforesaid circumstance, we also provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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