GST on Works Contract prior to GST Law –– The petitioner challenged additional tax liability in the light of GST law introduced w.e.f. 1.7.2017 onwards. The matter pertains to the contract / work order given to the petitioner prior to the introduction of the GST law. The counsel for the petitioner relied the order of the State Government dated 10.10.2018, wherein the respondent-Public Works Department itself has taken a policy decision to ensure the reimbursement of additional tax liability incurred by the contractors in respect of contracts, which were awarded prior to 1.7.2017 and further relied upon the order of this Court in M/s D.A.Enterprises v. State of Chhattisgarh and others, wherein under identical set of facts, this Court has allowed the petition.

Held that:- The Hon’ble High Court permitted the petitioner to approach respondents No.2 to 5 in terms of the order of the State Government dated 10.10.2018 and is also required to produce before the authority concern necessary proof of the additional tax liability incurred on account of the introduction of the GST law within a period of one week. The respondents authorities shall scrutinize the same and take a decision within a further period of 90 days.