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Appeal No.

Date of Order

Date of Order



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Mr.S.Doraisamy, learned counsel for the petitioner submitted that as per the Circular dated 13.03.2018 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.