Works Contract — The case of the petitioners is that they are contractors under the State Government and have been performing their contracts during the pre-GST period.

Subsequent to coming into effect of GST, there is an issue that has arisen with regard to whether the petitioners are liable to make payment of the GST. A notification has been issued clarifying the particular issue by the respondent authorities. The said notification is under challenge in these three writ petitions.

Held that :- In my view, the petitioners are required to respond to the notices and approach the concerned authorities by making specific request with regard to the payments they want to make for the post-GST contracts. Petitioners are directed to appear before the concerned authorities within a week and file their representations. — Sandipan Pramanik, M/S. Prasanta Sahana & Ors., Subimal Kumar Maji & Ors. Vs. State of West Bengal & Others [2020] 22 TAXLOK.COM 032 (Calcutta)