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Since the raising of invoices and payment for the supplies would be under the GST regime and the transaction were not accounted under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable.

Levy of GST—The petitioner was allotted a contract work by the Hailakandi Municipal Board as per work order dated 29.09.2015. An issue has arisen as to whether after the coming into effect of the GST regime from 01.07.2017, the respondent Hailakandi Municipal Board is required to add and deduct the concerned tax along with the bills. The Hailakandi Municipal Board by a communication dated 07.08.2018 addressed to the petitioner informs that as per the Govt. Circular dated 24.08.2017, in respect of the work contracts executed up to 30.06.2017, where the bills/invoices been raised on or after 01.07.2017, the payment in respect of deduction of tax will be made as per the provision of AGST Act of 2017. It is also stated that since the raising of invoices and payment for the supplies would be under the GST regime and the transaction were not accounted under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable.
Held that :- In such view of the matter and being prima facie satisfied and also considering the balance of convenience and the irreparable loss the petitioner may suffer, it is provided that in the interim, no coercive action shall be taken by the respondent authorities against the petitioner regarding the payment of GST.
[2018] 5 TAXLOK.COM 39 (Gauhati)