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    <title>2018 (10) TMI 1239 - MADRAS HIGH COURT</title>
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    <description>The Court directed the petitioner, a contractor with Southern Railways, to first submit a representation to the fourth respondent before seeking judicial intervention regarding works contract services pre and post-GST implementation. The petitioner was instructed to address the disparity in GST percentages paid and reimbursed through a supplementary agreement as per Circular requirements. The Court emphasized the need for administrative remedies before resorting to legal action and highlighted the potential role of the fifth respondent in providing clarifications on GST impacts in individual contracts.</description>
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