GST on Works Contract ---––– The petitioner prayed for issuing a writ, or directions declaring the SCN dated 15.02.2021, whereby he has been asked to pay short paid tax Notice/tax under CGST, as illegal, arbitrary, unjust, unreasonable. The counsel for the petitioner submitted that on one hand respondents no.5 to 7 were required to make payment for the works done by him, which are still unpaid, whereas on the other hand, the liability to pay tax for the works in question has been raised by the respondents no.1 to 3, for which coercive action is now being contemplated. The counsel further submitted that whatever demand has been raised in the impugned notice, he would be paying the amount within four weeks. The court observed that if the petitioner pays the amount within four weeks, the ends of justice would be served.

Held that:- The Hon’ble High Court directed the petitioner to pay the entire remaining outstanding balance amount due as per the impugned notice, within four weeks. In the meantime, no coercive action shall be taken by the authorities for recovery of the same till four weeks.