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    <title>2026 (5) TMI 1081 - MADRAS HIGH COURT</title>
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    <description>Writ challenges to tender notices and licence conditions were treated as infructuous because the licence period had already expired. The Court held that GST under reverse charge on 99% of the bar licence fee could not be sustained where the notification applied only to services supplied by the Government and TASMAC is a body corporate, not the State Government. In the later batch, the assessment orders and show cause notice were quashed because liability had been examined without proper consideration of turnover and registration status; the matters were remitted for action under the statutory mechanism for assessment of unregistered persons.</description>
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    <pubDate>Mon, 16 Mar 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=791879</link>
      <description>Writ challenges to tender notices and licence conditions were treated as infructuous because the licence period had already expired. The Court held that GST under reverse charge on 99% of the bar licence fee could not be sustained where the notification applied only to services supplied by the Government and TASMAC is a body corporate, not the State Government. In the later batch, the assessment orders and show cause notice were quashed because liability had been examined without proper consideration of turnover and registration status; the matters were remitted for action under the statutory mechanism for assessment of unregistered persons.</description>
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