GST on Work Orders ––- The petitioner prayed to direct the Respondents 1 to 4 to consider the representation of the Petitioner, dated 12.08.2022, seeking grant of GST components along with interest to be paid to the 5th Respondent. The counsel for the Petitioner submitted that when GST was introduced, the Petitioner had ongoing works contracts which continued after 01.07.2017. The Petitioner was paying VAT at the rate of 2% and Service tax was exempted. There was a change in the rate of tax when GST was introduced, which compounded the problems for the contractors. The Government of Tamil Nadu has issued two notifications dated 15.09.2017 and 09.10.2017, wherein, it has been held that liability under GST regime shall be borne by the procuring entity. The petitioner has been issued SCN dated 29.06.2022 for demanding GST of Rs.5,11,38,438/-. The Petitioner submitted a representation to the State Government, wherein, it was requested that applicable GST on the Contract may be worked out and GST may be released to the Petitioner without any delay.

Held that:- The Hon’ble High Court directed the Respondents 1 to 4 shall consider the representation of the Petitioner dated 12.08.2022, on its own merits and pass appropriate orders in accordance with law, within a period of four weeks.