TMI Blog2018 (9) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMI - Rate of tax - Held that:- By considering the fact that the petitioner has raised an issue with regard to the Chapter Heading in consonance with the work executed by him, certainly, it is for the authorities concerned to clarify the same as, at this stage, this Court, is not inclined to go into such issue and express any view - Petition disposed off. - Writ Petition No.21272 of 2018 And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks to challenge the calculation of the Top Sheet regarding the petitioner's bill dated 23.03.2018. According to the petitioner, the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the rate of tax payable under the GST, they have to address their representation only to the concerned Official who prepared the Top Sheet viz., the Senior Divisional Engineer, West, Chennai Division. Therefore, it is contended that it is open to the petitioner to make such representation before the concerned Official and if any such representation is made, the same will be address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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