9911796707
TMI Blog2021 (9) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 08) submitted by the petitioner and may be pleased to direct the respondents for payment of Rs. 15,95,269/- towards GST amount in view of Annexure P-02. 7.2 This Hon'ble Court may be pleased to issue Writ in the nature of Mandamus, directing the Respondents to make the payment/reimbursement of the applicable GST on the amount of work executed and the Petitioner may further be exonerated from all the GST Liabilities, in respect of the Contract under reference and/or refund of the same as recovered by respondent No.6.. 7.3 Alternatively, this Hon'ble Court may be pleased to direct the Respondents to make policy to deal with the issue of payment of GST on the Works Contract executed prior to GST implementation i.e. 01.07.2017 and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST on the work executed after 01.07.2017 from the respondents, which request was not considered by the respondent No.8- General Manager, M.P. Rural Road Development Authority, Rewa. Mr. Atul Kumar Jain, learned counsel for the petitioner contended that in the period when VAT was applicable, the rate of VAT was 5% on the material purchased for execution of the work under the contracts, the Tax (Advance Commercial Tax Head) liability was of 2% only, which was in the form of TDS and would be adjusted at the time of filing return, therefore, the rates were quoted accordingly keeping in mind the applicable rates of taxes and burden of tax payment, which were also adjusted towards liabilities against tax paid during procurement and excess amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate arrangements to bridge the gap between the existing tax liabilities and new GST liabilities, making it a partnering efforts to accommodate their contractors and in the interest of the work, thereby the burden of GST liability towards heavy rate tax shall not be burdened on the contractor alone and introduced concept of neutralization in their circular dated 27.10.2017. Similarly, the State of Bengal and Orrisa have also issued notifications dated 16.08.2017 and 07.12.2017 respectively and introduced different mechanism to deal with such works contracts, which are though executed pre-GST regime but were continued thereafter to accommodate the contractors, saving them from over burdened taxes and double jeopardies. Learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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