2018 (2) TMI 1540 – MADRAS HIGH COURT – [2017] 1 GSTL 24 (Mad), 2018 (9) G. S. T. L. 361 (Mad.) – Claim of 12% GST over the value of works contract – scope of terms of the agreement – Court noted that the appropriate authority, who has to answer the claim of the petitioner/Association was the Commissioner of Commercial Taxes, but, he was not impleaded as a respondent – Held that: – the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordance with law within a period of four weeks after affording an opportunity of personal hearing to the authorised representative of the petitioner/Association.
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Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one
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l Taxes, but, he was not impleaded as a respondent. Therefore, a direction was issued to implead such authorities and accordingly W. M. P. No. 26675 of 2017 etc., were filed to implead the Secretary to Government and the Commissioner of Commercial Taxes as respondents 7 & 8 in the writ petitions. Thereafter, the Government Advocate, who accepted notice on behalf of the newly impleaded Secretary to Government and Commissioner of Commercial Taxes Department informed that the Government was in the process of discussing as to how the modality to be worked out. 3. The Court found that since the representations were pending before the authority, it would be appropriate to the respondent to respond them and give a reply. The Court ordered that the appropriate person, who would be in a position to reply is that the Commissioner of Commercial Taxes, because all the other authorities are Department of Highways and National Highways, etc., who will be not in a position to specifically address
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mercial Taxes to pass an order on merits and in accordance with law. 7. If according to the Commissioner, he had nothing to do the matter, nothing prevented him to contend so. In fact, that was an observation made by the Court in more than two places in the order. Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one more opportunity to the respondent to consider the representations given by the petitioner/Association and pass orders on merits and in accordance with law as ordered in the writ petitions within a period of two weeks from the date of receipt of a copy of this order. It is made clear that before orders are passed, the authorised representative of the petitioner/Association be heard in person by the Commissioner. Accordingly, these contempt peti
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