Works Contract — The petitioner sought court’s intervention for the purpose of restraining the respondent to deduct any amount more than 2% in the name of tax from the bill of the writ petitioner. Writ petitioner was held liable for GST on the work of railway at the rate of 12%, which was not and could not have been envisaged while the petitioner offered his rate. There cannot be any manner of doubt whatsoever that the writ petitioner would be subject to tax as per the GST Act, which was enacted on 12th April, 2017. The petitioner has also received payment for work done. Dismissed. — Bhim Dutt Pande Son of Ram Pher Pande Vs. Union of India Through, Ministry of Railways, New Delhi And 3 Others [2020] 21 TAXLOK.COM 026 (Allahabad)