2025 (1) TMI 395

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.....SARAVANAN For Petitioner: Mr. C.Mayilvahana Rajendran For R1 to R5: Mrs. S.Jeya Priya Government Advocate For R6: Mr. N.Dilipkumar Standing Counsel ORDER The petitioner has filed this Writ Petition for issuance of a Writ of Mandamus directing the first to fifth respondents to disburse the Service Tax, Interest and Penalty amount to the petitioner for the services rendered by him fo....

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....nd others, in W.P.Nos.19906 & 19926 of 2022, wherein, the issue was considered at length in the context of TNVAT Act, 2006 and GST Acts, 2017 and in the light of Section 64A of the Sale of Goods Act, 1930. Relevant paragraphs of the said order dated 05.08.2022 read as under:- "10. The fact of the matter is that the agreements were signed at the time, when Tamil Nadu Value Added Tax Act, 2....

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....of any contract for the sale or purchase of such goods without stipulations as to the payment of tax where tax was not chargeable at the time of the making of the contract, or for the sale or purchase of such good tax- paid where tax was chargeable at that time.- (a) if such imposition or increase so takes effect that the tax or increased tax, as the case may be, or any part of such tax i....

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....nder these circumstances, I am inclined to dispose this writ petition by directing the respondents to consider and pass orders on the petitioner's representation dated 16.01.2018, 07.01.2019, 06.01.2020, 25.01.2022 and in the light of the provisions of the respective GST enactments of 2017 and after considering the requirement of G.O.Ms.No. 296, Finance (Salaries) Department dated 09.10.2017 a....