TMI Blog2023 (3) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... CATE FOR THE RESPONDENTS : BY SRI. K.HEMAKUMAR, ADVOCATE FOR R1 SRI. S.MAHESH, ADVOCATE FOR R2) ORDER The petitioner has sought for directions to the respondents to pay Goods and Services Tax (GST) to the petitioner in terms of the RA bills submitted by the petitioner with a further direction to the respondents to pay the RA bill amounts that would be raised by the petitioner in future ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , loading and unloading charges. The SR rates are notified on 25.11.2016, and because it is inclusive of the taxes as of the date of the notification of such rates, the respondents must pay any difference in the tax rates consequent to change in indirect tax regime and there cannot be unilateral change of the RA bills with the respondents attributing 18% of the RA bill amounts towards GST. 3. Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax that will have to be paid for the purpose of the contract and the second respondent will deduct tax at source as per applicable law; the petitioner having so agreed, cannot now contend that the tax dues cannot be deducted from the RA bills or that any amount over and above the amount mentioned therein must be paid. 5. There is no dispute that the petitioner has submitted bids based on the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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