2024 (11) TMI 655 - HC - GST

Levy of GST and penalty - case of the petitioner is that they have executed the works for Railways and therefore, the tax for the works executed by them as contract services to the Railways have to be calculated in terms of Clause 3(v)(a) of the Notification No.11/2017, dated 28.06.2017 - HELD THAT - The Principal Bench of this Court, in KEC INTERNATIONAL LIMITED VERSUS ASSISTANT COMMISSIONER OF STATE TAX, SALEM 2023 (2) TMI 1351 - MADRAS HIGH COURT , has granted an interim order not to take any coercive steps pending the writ petition on the undertaking given by the learned Additional Advocate General. The same was followed in the subsequent writ petitions in KEC INTERNATIONAL LIMITED VERSUS ASSISTANT COMMISSIONER OF STATE TAX, SALEM UNION OF INDIA THROUGH ITS SECRETARY, NORTH BLOCK 2023 (6) TMI 1443 - MADRAS HIGH COURT . There shall be an interim order not to take any coercive steps pending these writ petitions - Post the matters after four weeks.

Summary

The petitioner challenged GST tax and penalty imposed by the first respondent for work done for RVNL, a subsidiary of Indian Railways. Petitioner argued for tax calculation under Notification No.11/2017, Clause 3(v)(a). RVNL's status as part of Railways debated. Court granted interim order against coercive steps, to be reviewed in four weeks.