2026 (2) TMI 1201

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....r. Justice C. Saravanan For the Petitioner(s) : Ms. R. Hemalatha For the Respondent(s) : Mr. C. Harsha Raj Special Government Pleader (for R1) ORDER The petitioner is before this Court against the impugned order dated 26.10.2024 whereby the petitioner's refund claim dated 24.06.2024 for the tax period August 2022 has been rejected. The refund claim was made during the month of Augu....

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.... a refund claim stating that the petitioner was entitled to refund of excess 6% tax paid by the petitioner. The petitioner appears to have paid the tax along with interest in DRC-03 on 30.08.2022. 4. The petitioner has filed the refund claim application on 24.06.2024, pursuant to an inspection that was conducted by the Intelligence Wing Officers at the petitioner's premises on 17.08.2022, w....

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....take necessary action to release the balance 6% of GST to the contractor engaged by TNHB for the execution of various work orders under various tenders. The above work Construction of 1248 (stilt + 34 floors) EWS flats (Group 2) at Ernavoor Village, Chennai is coming under PMAY Government schemes. Hence, based on above Boards circular memo vide reference 7th cited, GST 6% for the work of ....

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....h effect from 01.01.2022 applies to the petitioner. 8. Considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents. 9. The petitioner cannot seek for refund of the amount which was paid by the petitioner on 21.03.2022, pursuant to extension that was made by the respondent on 17.08.2022, in the light of the increase in the rate of ta....