Liability to pay GST—construction work—In the instant case, a dispute is arisen between the parties to the contract as to who is liable to pay GST on the value of the construction work done under the contract.
The petitioner alleges that the liability to pay the GST is upon the respondents and not upon it.
Held that—The dispute is one concerning the agreement between the petitioner and the respondents, which vide Clause 24 provides for resolution of such disputes by Arbitration.
In view of the aforesaid remedy available to the petitioner for seeking an arbitration, we are not inclined to interfere in the matter - petition dismissed on the ground of alternative remedy.[M/S CHANDRA KISHOR SINGH GOVT. CONTRACTOR AND GENERAL ORDER SUPPLIER VERSUS THE DIRECTOR, CONSTRUCTION AND DE. [2018] 3 TAXLOK.COM 059 (Allahabad)