(1.) Petitioner is stated to be a contractor and had been awarded contracts relating to execution of public projects by respondents 1 and 2. It is further stated that in accordance with the work order issued pursuant to the tender, petitioner has executed works and has been raising bills. It is further submitted that as regards the bills raised after 01.07.2017 including the component of GST in the invoices, the respondent - Authority have orally declined to consider such of the invoices for the purpose of payment and have orally directed the petitioner to exclude the component of GST, only after which bill would be considered for payment.
(2.) The petitioner, it is stated has made representations as per Annexures N, O and P to permit him to include the component of GST in the invoices and to honour such bills.
(3.) Learned counsel appearing for the respondent Municipal Authority submits that if in law the petitioner is liable to pay GST, they would be obliged to take note of the legal obligation to consider such of the invoices.