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KUSHAN CHOUDHURY vs. THE STATE OF ASSAM AND 3 ORS., THE DIRECTOR SOCIAL WELFATRE, THE COMMISSIONER OF TAXES, THE JOINT COMMISSIONER OF TAXES
(Gauhati High Court)

Hon'ble Judges:

N. KOTISWAR SINGH
Pet. Counsel
A.k. Jain
Res. Counsel
B. Deuri
A. Chaliha

Petitioner / Applicant

KUSHAN CHOUDHURY
Respondent THE STATE OF ASSAM AND 3 ORS., THE DIRECTOR SOCIAL WELFATRE, THE COMMISSIONER OF TAXES, THE JOINT COMMISSIONER OF TAXES
Court Gauhati High Court
State

Assam

Date Mar 12, 2020
Order No.

Case No. : WP(C) 3197/2019

Citation

2020(3) TAXREPLY 1625
Original Order
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ORDER

ORDER Heard Mr. A.K. Jain, learned counsel for the petitioner and Mr. B. Deuri, learned Government Advocate, Assam, for respondent Nos.1 and 2. Also heard Mr. A. Chaliha, learned Standing Counsel, Taxation Department, for respondent Nos.3 and 4 2. The matter pertains to determination of the quantum of tax liability to be paid by the petitioner upon successful execution of works contract, as to whether it should be determined as per the GST regime @ 12% or under the VAT regime @5%. 3. The petitioner claims that the petitioner is a Government registered Contractor of Class I(A) category under the PWD (Building) having Registration No. APWD-B/1(A)/18- 19/259/8/GNL and PAN No. AENPC7437G. 4. On 17.01.2014, the Director of Social Welfare, Government of Assam floated a tender notice for construction of Anganwadi Centres in different areas of Assam during 2013-2014 @₹ 4.50 lakhs each. It was clearly mentioned in the tender notice that the rate was inclusive....

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