M. ELANGOVAN Vs. ASSISTANT COMMERCIAL TAX OFFICER (SD)

JUDGEMENT

(1.) Mr. J. Kumaran, learned Government Advocate (P) takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

(2.) The petitioner is aggrieved against the proceedings dated 26.06.2018, which is nothing but a show cause notice, wherein and whereby, the petitioner was called upon to show cause as to why the proposal should not be confirmed and tax and penalty should not be levied.

(3.) Mr. S. Doraisamy, learned counsel for the petitioner submitted that as per the Circular dated 102018 issued by the Public Works Department, Government of Puducherry, GST is not payable and only VAT is applicable in respect of payment made to the Contractor for the work done and invoice raised before 01.07.2017. Therefore, he submitted that the present show cause notice proposing to impose tax and penalty under the Goods and Services Tax Act, 2017, in respect of the work done already by the petitioner during the period 2015 is not sustainable. Therefore, he contended that the show cause notice is liable to be set aside.