of works completed by the department. By bill number RACC/IV/PMGSY/129 dated 25.03.2021, the department prepared running bill of Rs. 9,34,19,141/-. Payment for an amount of Rs. 7,43,15,546/- had already been released to the petitioner and after deduction of the same, balance amount of Rs. 1,21,035,95/- was paid to the petitioner. However, while preparing the running bills, the authorities did not add the GST payable to the billed amount @ 12%. 3. The learned Senior counsel for the petitioner urges before the court that under the provisions of the Central Goods and Service Tax Act 2017 and the Assam Goods and Service Tax Act 2017, the structure under the scheme of the Act, in respect of the services rendered by the petitioner the payment of GST has to be paid by the last recipient of the goods and/or services. Therefore, as per law, in matters of works contract, the GST on the billed amount prepared by the department has to be paid by the department as it is the last recipient of the services rendered in the said works contract being executed by the petitioner. It is therefore submitted that this amount of GST may be paid by the petitioner only upon receipt of the GST amount being released by the department. Once the amount is released by the department, the GST amount shall be paid to the Government Exchequer. Since the department did not release the amount of GST in respect of the running bills raised, he could not
