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TMI Blog2023 (2) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... nistry of Finance (Department of Revenue), Union of India, New Delhi as party second respondent in this writ petition. Registry is directed to carry out necessary amendment in the main writ petition and post the same for counter and disposal on 24.03.2023. - Abdul Quddhose, J. For the Petitioner : Herbi Sanchana P.C, Abhishek A Rastogi. For the Respondent : Mr. Haja Nazirudeen Aag-I, Assisted by Mr. M. Venkateswaran Spl. G.P ORDER ABDUL QUDDHOSE, J. The petitioner has challenged the impugned Assessment Orders dated 06.12.2022 in respect of the Assessment Years 2021-22 and 2022-23, passed under the GST Act on the ground that the respondent has passed the above Assessment Orders by total non application of mind to the reply dated 07.10.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good self will appreciate that we have correctly reported and paid GST @ 12% on our composite supply of works contract pertaining to Railway and Metro and no further differential tax payable.' 3. Heard Mr.V.Raghuraman, learned Senior Counsel for Mr.Abhishek A Rastogi, learned counsel for the petitioner and Mr.Haja Nazirudeen, learned Additional Advocate General - I, assisted by Mr.M.Venkateswaran, learned Special Government Pleader for the respondent. 4. Learned Senior Counsel for the petitioner drew the attention of this Court to Notification No.11/2017 dated 28.06.2017 and in particular, he drew the attention of this Court to the amendment made to the said Notification pertaining to Sl.Nos.iii, as well as to Sl. No.v. Learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Government authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a)a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958); 6 (b)canal, dam or other irrigation works; (c )pipeline, conduit or plant for (i)water supply (ii)water treatment, or (iii)sewerage treatment or disposal. 5. On a prima facie consideration, Sl.No.iii referred to supra deals with supplies made to Government or local autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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