9911796707
TMI Blog2024 (7) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 16.11.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33AGSPJ6505F1ZF/2017-18. 3. The case of the petitioner is that although the petitioner has discharged the tax liability pursuant to the impugned order, the impugned demand, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r obtained legal opinion based on the work completion certificate and the petitioner became aware of the fact that the tax was payable only for the work contracts service completed during the GST regime from 01.07.2017 to 31.03.2018. 6. It is the specific case of the petitioner that no GST has to be paid for the work completed prior to 30.06.2017 and that even if the payment was made, subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was liable to pay VAT for the works contract for the period prior to 01.07.2017, it was incumbant on the part of the petitioner to have explained that the tax liability was under VAT and not GST and that the petitioner has already discharged tax liability under VAT. If there was any variance in the rate of tax, the tax can be either collected or refunded from/to the petitioner. 10. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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