TMI Blog2024 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... order under Section 73(9) of the Act at Annexure- J as well as impugned order at Annexure- K are set aside and writ of mandamus is issued in terms of observations made in [ 2023 (6) TMI 93 - KARNATAKA HIGH COURT] as prayed for - respondent No. 2 is directed to enter into necessary Supplementary Tender Agreement as is permissible in terms of the observations made in W.P. No. 9721/2019. Needless to state that this order would be subject to any order in appeal against the order passed in W.P. No. 9721/2019. If that were to be so, the notice at Annexures- G and H would stand revived. Petition disposed off. - HON'BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Lakshmi Menon, Advocate For the Respondents : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and other Govt agencies/Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners pre- GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the KVAT amount from those materials and the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yet to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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