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TMI Blog2023 (6) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... n item successive to W.P.No.5248 of 2023. - Honourable Dr. Justice Anita Sumanth For the Petitioner : T.R. Ramesh Abhishek A Rastogi Sivaraman Jayasankar. For the Respondent : Ms. Amirtha Poonkodi Dinakaran Govt. Advocate Takes Notice For R1, Mr. S. Gurumoorthy Senior Standing Counsel Takes Notice For R2. ORDER Dr. ANITA SUMANTH,J. Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate who accepts notice for R1 and Mr. S. Gurumoorthy, learned Senior Standing Counsel who accepts notice for R2 as well as the learned counsel on record for the petitioner draw attention to an order passed by this Court in W.P. No. 5248 of 2023 dated 28.02.2023. 2. That Writ Petition challenges an order of assessment dated 06.12.2022 in respect of the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outwards supply (refer Annexure-2) is a Composite supply of works contract by way of construction, erection, commissioning, or installation of original works pertaining to railways and metro covered in item No. V against Serial No.3 of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 (refer Annexure-3). On perusal of notification No.22/2021, we noted that the Government has not made any change in GST rate prescribed for our supply covered in item No. V against Serial No.3 of principal Notification No.11/2017 therefore we continue to apply GST @ 12% on the composite supply of Works Contract services provided by us. From the above facts, your good self will appreciate that we have correctly reported and paid GST @ 12% on our compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per house in a housing project approved by the competent authority under - (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; 2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 Whereas Sl. No.iii of the amended Notification reads as follows: iii)Composite supply of works contract as defined in clause(119) of Section 2 of the Tamil Nadu Goods and Services Tax Act, 2017, supplied to the Government, a local authority or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification will not apply to them and therefore, they are not liable to pay the revised rate of GST as per the amendment, the respondent in the impugned Assessment Orders have not considered the reply by applying its mind to the same, but has summarily rejected the reply without assigning any reason whatsoever. 7. The learned Additional Advocate General appearing for the respondent also disputes the contentions of the petitioner in this writ petition and on instructions would now submit that the respondent will not take any coercive steps against the petitioner for the recovery of the amount till final decision is taken by this Court in this writ petition. He also seeks time to file a counter in the main writ petition. 8. After recording th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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