Works Contract under GST —–--The petitioner prayed for issuance of writ in the nature of Mandamus directing the respondents to dispose of the representation dated 18/19.03.2021 and dated 28.06.2021. The petitioner prayed for directions to the Respondents to make the payment/reimbursement of the applicable GST on the amount of work executed. The petitioner is a Partnership Firm and is engaged in the civil construction activities. The petitioner was awarded with the work of repair and maintenance of Rural Road for five years constructed under PMGSY Package. The petitioner had entered into contracts prior to enactment of GST Act and he was paying tax levied under the VAT regime. In view of the recommendation of the General Administration Department of Government of Madhya Pradesh, the State Government, PWD passed an order dated 5.8.2017 and the Urban Administration Department issued order dated 14.11.2018 that the GST is payable by the department in all the works contract with a clarification that tenders in future will be called for excluding of GST. State of Bengal and Orrisa have also issued notifications dated 16.08.2017 and 07.12.2017 respectively and introduced different mechanism to deal with such works contracts, which are though executed pre-GST regime but were continued thereafter to accommodate the contractors, saving them from over burdened taxes and double jeopardies. The counsel further submitted that in similar writ petition in M/s Arun Construction Company, Rewa decided on 23.6.2021, this Court directed the Principal Secretary, PWD to decide the representation submitted by the petitioner.

Held that:- The Hon’ble High Court directed the respondent Principal Secretary, Public Works Department, Government of M.P., Bhopal to decide the representation which will be filed by the petitioner by a speaking order after providing opportunity of hearing to the representative of the petitioner within a period of three months.