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SGST High Court Cases

GST – Challenge to internal office memorandum prescribing the manner of calculation of GST in respect of Works Contract executed after 1st July, 2017, either partly or fully - Petitioner aggrieved by reduction of value of tax components in the price of the materials by excluding such tax components prevalent during pre-GST period – petitioner case that the revised Schedule of Rate brought into force on 1st July, 2017 at a reduced rate is illegal and discriminatory – HELD - The earlier Schedule of Rates were inclusive of taxes like Central Excise Duty, Service Tax, VAT, Entry Tax etc. After the GST regime only some of the tax components needed to be included. This necessitated a revision of SoR-2014 to arrive at the GST exclusive work value. The GST component is to be added to the work value. As the revised SoR is exclusive of the tax components, the estimated value of the work gets reduced to that extent - The impugned demand notice issued to the Petitioner is a result of excess payment made thereof. Since the demand of recovery is pertaining to the excess payment received by the Petitioner, there is illegality in the same as it is clear that the amount which is sought to be recovered from the Petitioner is the decreased value of contract and not the GST amount. The submission of the Petitioner to the contrary is misconceived - In the instant case, three components of the tax, i.e., subject of tax, person liable to pay the tax and rate of tax has been clearly defined in the statute. The impugned Office Memorandum only prescribes the manner of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 - the Court finds no merit in the petitioner’s challenge to the said OM in law – No merit in the writ petition and it is dismissed
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