As the matter involves public interest, we direct the Commissioner of Tax to take a final decision on the issue that under which tax regime the petitioner would be covered for the period of the work subsequent to the advent of the GST regime.
Works contract— In the instant case, petitioner participated in the tender process pertaining to a tender notice for the work " Anti erosion measures to Katlicherra Bagan area on the left bank of river Katakhal.
The said work is to be undertaken within a period of 90 days from the date of issuance of work order. Be that as it may, the work in question was allowed to be continued beyond the stipulated period.
In the resultant situation, a question has arisen before the petitioner as to in what manner he would pay the relevant tax for the period for which the work is continued, i.e., whether under the AVAT Act, 2005 or AGST Act. 2017.
Held that— we are of the view that instead of issuing notice, public interest would be better served, if a direction is issued to the Commissioner of Tax, Assam to take a decision on the aspect as to for the work period after the advent of the GST regime, which of the tax regimes would be applicable i.e. whether the AVAT Act, 2005 or the AGST Act, 2017.
As the matter involves public interest, we direct the Commissioner of Tax to take a final decision on the aforesaid aspect within a period of one month from today.