TMI Blog2025 (5) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... he Purulia Municipality : Mr. Sougata Mitra, Mr. Nikhil Kr. Gupta, Ms. Soma Chakraborty and Mr. Subhadeep Maitra ORDER 1. The affidavit-of-service filed in Court today be kept on record. 2. The instant writ petition has been filed, inter alia, praying for a direction upon the respondents not to impose or demand goods and service tax in respect of the first R.A. Bill raised by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It would transpire that Mr. Ghosh, learned advocate has placed reliance on the bill of quantity (BOQ) forming part of LOA cum work order issued by the Chairman, Purulia Municipality to demonstrate that the figure disclosed therein is exclusive of the taxes and having regard thereto, he submits that the respondents are estopped from deducting taxes from the petitioner. 6. In this context, I may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make payment of GST, if such GST is included in the invoices. 7. This Court has, however, not gone into the issue as to whether the contract is a fixed rate contract and whether the tax component is required to be factored into the payment terms itself. It is for the parties to decide the same as per the contractual terms. 8. Having regard thereto, I am of the view that at this stage there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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