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TMI Blog2022 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... , Senior Panel Counsel - R4 & R5 ORDER Mr.Rajnish Pathiyil, learned Senior Panel Counsel accepts notice for the newly impleaded respondent (R5). 2. The petitioner is a contractor for National Highways and Public Works Department (PWD) of the State of Tamil Nadu. The issue in these writ petitions relates to liability to commercial taxes post the onset of Goods and Services tax, with effect from 01.07.2017, . 3.The contracts in respect of which the liability arise had admittedly been entered into on 17.04.2017, 16.04.2017 & 31.03.2017 in W.P.Nos.30891, 30894 & 30897 of 2019 respectively, W.P.Nos.30891 and 30897 of 2019 with the Highways department and W.P.No.30894 of 2019 with the PWD. 4. To ease transition from the era of Value Added Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases of contracts entered into prior to 01.07.2017. This Court, in orders dated 04.04.2022 in W.P.Nos.34682 and 34687 of 2019 and dated 28.08.2019 in W.P.No.25450 of 2019 have also reiterated the same position. 9. That apart, there has, admittedly, been no challenge to the aforesaid Government orders and in such circumstances, the same are liable to be applied to the instant transactions/contract without demur. This is made clear from paragraph No.6 of G.O.Ms.No.296 that reads as follows: 6. The supplier, while raising bills and tax invoice post- GST, will now have to collect GST from the purchaser at revised rates of notified percentage of value of supply and remit the same to the respective Government. The entire GST of the supply will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d VAT or CGST is Rs.1 lakh, after checking the reasonability of his claim, the subsumed tax may be arrived at Rs.2 lakh. c. The estimate of subsumed tax should also be worked out independently from the departmental estimates. Revised Schedule of Rate (SOR) showing basic price and tax components separately are being issued by the Public Works Department. Using the revised SOR, revised departmental estimates for the work without subsumed tax shall be arrived as per normal procedure. The difference between the departmental estimates arrived using earlier SOR with taxes would constitute value of subsumed tax in the value of work. For instance, if the Estimate arrived at using the revised SOR without subsumed taxes is Rs.45 lakh and that with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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