2023 (7) TMI 1532 - HC - GST

Direction to respondents 1 to 5 to disburse the service tax, interest and penalty waiver - HELD THAT - This Court is of the considered opinion that appropriate authority ought to consider and pass orders. Hence, the 1st respondent are directed to consider the case of the petitioners therein and pass orders within a period of twelve weeks from the date of receipt of a copy of this order. Petition allowed.

Summary

In the case before the Madras High Court, presided over by The Honourable Mrs. Justice S. Srimathy, the petitioner, a Registered Class I Contractor with the Public Works Department, sought a writ of Mandamus. The petitioner requested the court to direct respondents 1 to 5 to disburse service tax, interest, and penalty waiver for services rendered during 2015-2017, as per the representation dated 16.06.2023.

The issue of service tax liability was previously addressed by a Division Bench of the court, which held the petitioner liable for the tax but allowed them to collect it from the Government. The petitioner claimed that the Government had not addressed their claim despite multiple representations.

The court directed the 1st respondent to consider the petitioner's case and issue orders within twelve weeks from receiving the order. Similarly, the 6th respondent in a related petition was instructed to do the same. The writ petitions were allowed without costs, emphasizing that the appropriate authority must consider and address the petitioner's claims.