2026 (6) TMI 788

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.... 2. The writ petitions challenge the respective assessment orders passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 [hereinafter referred to as ''the TNGST Act'']. 3. Upon considering the oral and written submissions made on behalf of the petitioner and perusing the materials available on record, the case of the petitioner is that it is a Special Economic Zone (SEZ) Unit incorporated on 10.02.2009 and granted approval by the Development Commissioner on 16.10.2014 for establishing its unit at Madurai. The approval was subsequently renewed on 13.04.2020 and thereafter extended up to 26.04.2025. According to the petitioner, the Special Economic Zones Act, 2005 grants various exemptions and benefits....

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....on 16(1)(b) specifically provides that the supply of goods or services or both for authorised operations to an SEZ developer or an SEZ unit constitutes a zero-rated supply. According to the petitioner, the services in question fall within the category of authorised operations. 8. In this regard, reliance is placed upon the communication dated 02.01.2018 issued by the Department of Commerce, SEZ Section, Ministry of Commerce and Industry, Government of India, wherein the authorised services are enumerated. The petitioner contends that the services availed by it, including professional and consultancy services, fall within the entries specified therein and are consequently covered by the expression "authorised operations". 9. The learne....

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.... submitted that as per Section 16 of the IGST Act 2017 the supply of goods service or both to a SEZ is a zero rated supply. Hence the supplier shall pay the tax on sales and get refund the same or effect sales without payment of tax under a valid letter of undertaking (LUT) or sand, whereas in the situation in which supplier are not liable to pay the tax the recipient/SEZ has to pay tax under RCM or effect interval supply without payment of tax under LUT as they are being a supplier. 11. It is further submitted that in this case in hand the tax payer/the petitioner herein had not furnished the LUT and SEZ certificates to the adjudicating authority for verification and hence the impugned order had been passed in accordance with laws....