A Single Bench of the Madras High Court directed to consider revising GST Rates from 18%-12% on Works Contracts for National Highways.
The petitioner in the present appeal is KCP Infra Limited.
The writ petition has been filed for a Mandamus seeking for a direction to the respondents,The Superintending Engineers of the National Highways,to pass final orders on the petitioner’s representation dated 22.07.2022 requesting the respondents to revise the payment of GST rates in the payment of bills to the petitioner company at the rate of 18% instead of 12% as done previously.
The petitioner is a Works Contractor for the National Highways. According to the petitioner the GST rates in respect of the bills raised by the petitioner has now been revised from 12% to 18%. In such circumstances, the petitioner has given a representation to the respondents to revise the GST rates in respect of the bills raised by the petitioner from 12% to 18%. Since the representation has not been considered till date, they have filed this writ petition.
C.P.Hem Kumar, Counsel appeared for the petitioner and T.K.Saravanan, Government Advocate, appeared on behalf of the respondents.
The Court of Justice Abdul Quddhose observed that “No prejudice would be caused to the respondents if the petitioner’s representation as stated supra is considered, on merits and in accordance with law within a time frame to be fixed by this Court.”
The Court further directed the respondents to pass final orders, on merits and in accordance with law on the petitioner’s representation requesting the respondents to pay GST rates in respect of the bills raised by the petitioner at the rate of 18% instead of 12% pursuant to the recent revision of the GST rates within a period of eight weeks from the date of receipt of a copy of the order.
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