JUDGMENT Sujit Narayan Prasad, J. - The communication dated 14.12.2018, as contained in Annexure-3, is under challenge, whereby and whereunder the petitioner has been directed to make payment of Rs. 2,18,162.40/ which has been found to be payable by the petitioner on account of audit report which pertains to the Central Goods and Service Tax and State Goods and Service Tax. 2. It is the grievance of the petitioner that at the time of contract there was no existence of the Goods and Service Tax rather at that time there was Service Tax. Under the Value Added Tax, the quantum of tax to be paid was 4% but due to coming into the effect of Goods and Service Tax, the quantum has enhanced, the petitioner cannot be inflicted with any further liability apart from the liability which is on contract. 3. Mr. Sachin Kumar, learned counsel for the respondents submits that the contract although was for the service tax but due to enactment of the Goods and Service Tax, the liability is to be borne by the petitioner. However, he submits that the petitioner may be directed to approach the respondent authority for taking decision. 4. Upon hearing learned counsel for the parties and looking into their submission, it would be appropriate to dispose of the writ petition at this stage, by giving liberty to the petitioner to approach before the Senior Divisional Manager, Life Insurance Corporation of India, Divisional Office, Hazaribagh by making appropriate representation within a period of two weeks from the date of receipt of the copy of the order. 5. The concerned authority shall serve copy of the audit report so that the petitioner may put his defence in appropriate manner and appropriate order may be passed within a period of three weeks from the date of receipt of copy of such representation. 6. Accordingly, the writ petition stands disposed of.