2023 (6) TMI 1443

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....s notice for R1 and Mr. S. Gurumoorthy, learned Senior Standing Counsel who accepts notice for R2 as well as the learned counsel on record for the petitioner draw attention to an order passed by this Court in W.P. No. 5248 of 2023 dated 28.02.2023. 2. That Writ Petition challenges an order of assessment dated 06.12.2022 in respect of the periods January, 2022 to July, 2022, spanning part of financial year 2021-22 and 2022-2023, passed in terms of the Tamil Nadu Goods and Services Tax Act, 2017, whereas the present four Writ Petitions relate to periods 2018-19, 2019-20, 2020-21 and the remaining period of 2021-22. 3. The entirety of the order passed in the aforesaid Writ Petition reads as follows: The petitioner has challenged....

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....he Government has not made any change in GST rate prescribed for our supply covered in item No. V against Serial No.3 of principal Notification No.11/2017 therefore we continue to apply GST @ 12% on the composite supply of Works Contract services provided by us. From the above facts, your good self will appreciate that we have correctly reported and paid GST @ 12% on our composite supply of works contract pertaining to Railway and Metro and no further differential tax payable.' 3. Heard Mr. V. Raghuraman, learned Senior Counsel for Mr. Abhishek A Rastogi, learned counsel for the petitioner and Mr. Haja Nazirudeen, learned Additional Advocate General - I, assisted by Mr. M. Venkateswaran, learned Special Government Plea....

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....ure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.             6   Whereas Sl. No.iii of the amended Notification reads as follows: iii)Composite supply of works contract as defined in clause(119) of Section 2 of the Tamil Nadu Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Government authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historica....

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....as per the amendment, the respondent in the impugned Assessment Orders have not considered the reply by applying its mind to the same, but has summarily rejected the reply without assigning any reason whatsoever. 7. The learned Additional Advocate General appearing for the respondent also disputes the contentions of the petitioner in this writ petition and on instructions would now submit that the respondent will not take any coercive steps against the petitioner for the recovery of the amount till final decision is taken by this Court in this writ petition. He also seeks time to file a counter in the main writ petition. 8. After recording the undertaking given by the respondent, this Court directs the respondent not to ta....