V. Ramakrishnan Versus Union of India, New Delhi, Railway Board, represented by its Chairman, New Delhi, Financial Advisor & Chief Accounts Officer, Chennai, Divisional Railway Manager (Works) , Chennai, 5. The Principal Commissioner, GST and Central Excise, Chennai – 2018 (10) TMI 1239 – MADRAS HIGH COURT – 2018 (17) G. S. T. L. 375 (Mad.) , [2018] 59 G S.T.R. 149 (Mad) – Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 – works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST – the petitioner, without submitting any representation to the respondents, has straight away approached this Court and seeks for a direction – Circular dated 27. 10. 2017.
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Held that:- The said contention is not acceptable for the reason that the Circular issued by the Railway Board dated 27. 10. 2017 states that for dealing with the impact of GST in individua
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efore this Court seeking a writ of mandamus to direct the respondents 3 and 4 to implement the instructions issued by the Second Respondent on 28. 10. 2007, in respect of the works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST. 3. In this regard, the learned counsel for the petitioner has drawn the attention of this Court to paragraph No. 3. 1 of the Circular dated 27. 10. 2017, issued by the second respondent, which reads as follows: 3. 1 For dealing with impact of GST in individual contracts, a supplementary agreement is to be entered into with the contractor in consultation with financial advisor in terms of Para 1265 of the Engineering Code. by referring to the above condition, it is submitted that a Supplementary Agreement has to be necessarily entered into with the contractor, as the percentage of GST paid by the petitioner is 12%; whereas, the Railways have been paying them o
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states that for dealing with the impact of GST in individual contracts, a supplementary contract has to be entered into. Therefore, to study the impact of GST in individual contracts, occasion may arise for the Railway Administration to consult the 5th respondent and in such an event, the 5th respondent would be in a position to issue necessary clarification or guidelines to the Railway Administration. 7. As pointed out earlier, since the petitioner has not given a representation to the authorities, the Court directs him to do so within a time frame. Accordingly, the writ petition stands disposed of by directing the petitioner to submit a representation to the fourth respondent along with a copy of this order within a period of two weeks from the date of receipt of copy of this order and on receipt of the representation, the fourth respondent shall consider the same and if any clarification is required, obtain the same from the fifth respondent and pass orders on merits and in accordan
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