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TMI Blog2021 (8) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 hereinafter referred to CGST Act and APGST Act respectively) by M/s. Continental Engineering Corporation, Andhra Pradesh (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 1. M/s. Continental Engineering Corporation is a civil engineering and construction company. Infrastructure engineering is the applicant's cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever the variation order approved by the NHAI engineers restricted the payment to INR 12,08,55,511. Actual cost borne by the applicant was INR 15,68,57,034 which was still less than the original coast to be borne by NHAI. The arbitration authority passed an award in favour of the applicant amounting to INR 7,23,30,632 (including Interest Amount). Claim-2 Non-payment of BOQ item 7.16a; 7.16b; 7.16d (Construction of water harvesting units alternatively on either side of the carriage way) Claim is for the work of Harvesting units executed as per the BOQ Items Nos. 7.16 a, b, c. However the payment for the said work was rejected by NHAI on the grounds that the applicant did not provide evidence of execution of the work of water harvesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contract, VAT (WCT) rate was 4%, subsequently, during execution of the contract, the Andhra Pradesh Government increased the VAT from 4% to 5% vide gazette notification dated 14.09.2011 and NHAI thereafter, started deducting 1% additional VAT (WCT) from payments made to the applicant. As per the contract, additional cost due to increase in taxes shall be added to the Contract Price. Thus, Authority passed an award in favour of the applicant amounting to INR 19,81,897. (including interest amount upto 30.06.2018). Claim-6 Interest on delayed payment of IPCs and Final Statement As per the agreement, the applicant was entitled to receive interest (c)100/0 compounded monthly on all sums unpaid from the date which the same should have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional officer and a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98 (1) of CGST /APGST Act 2017. Remarks are received from the jurisdictional officers concerned. The Superintendent of Central Tax, Anantapur CGST Range-1 stated that no proceedings are lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. But the State jurisdictional officer, i.e. Assistant Commissioner, Anantapur-II Circle, Anantapur Division had remarked that no proceedings were passed so far but they were lying pending on the same issue pertaining to the applicant's works contract agreement with the Nation Highway Authority on 20.02.2007 for rehabilitation and up gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the jurisdictional officer, we examine the admissibility of the application before going into the merits of the case This authority after examining the relevant proviso to Sec 98(2), which reads as under, "Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this act:", makes the following observation that it is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while it is still pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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