R.B. CONSTRUCTION COMPANY Versus UNION OF INDIA

2018 (9) TMI 972 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. J169 (Guj.) – Payment of Contract Value with respect to Works Contract – transitional provisions – petitioner's grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date – Held that:- As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available.

NOTICE, returnable on 12.10.2018. – R/SPECIAL CIVIL APPLICATION NO. 14177 of 2018 Dated:- 14-9-2018 – MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Petitioner : MR. S. N. SOPARKAR, LD. SENIOR ADVOCATE with UCHIT N SHETH (7336) For The Respondent : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) ORAL

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