Ground of Writ-The Petitioner, aggrieved by the dismissal of the writ Petition, has filed the present Review Petition. The earlier judgment held that the applicable rate of tax on the works contract is 18%, not 12%, and that the rate to be considered is the one prevailing on the last date of tender submission. The Petitioner has contended that the applicable rate on the tender submission date was 12%, relying on the decision taken during the 20th GST Council Meeting, which was subsequently notified. Furthermore, the Petitioner submits that the time of supply provisions are in contradiction with Clause 49 of the tender document.
Order- The Court dismissed the Writ Petition and upheld the earlier order, holding that the applicable tax rate at the time of tender submission is to be considered, as the tender was inclusive of all taxes The Court observed that any revised tax rate cannot be taken into account in the absence of a formal notification. It further noted that, as per Clause 10 of the tender document, the rate prevailing on the last date of tender submission is applicable. Additionally, the Court found that the Petitioner failed to present any new facts or apparent errors in the previous judgment, and accordingly, dismissed.
GST Case Law Vishal Verma versus Union of India
CItation-2025 TAXONATION 746 (J&K)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
