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WAY IRRIGATION LAND SCAPPING & OTHERS vs. THE COMMISSIONER OF CGST & OTHERS
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
M.sricharan Rangarajan
Sureshkumar
Res. Counsel
N.nandakumar
S.ragavendre

Petitioner / Applicant

WAY IRRIGATION LAND SCAPPING & OTHERS
Respondent THE COMMISSIONER OF CGST & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 20, 2023
Order No.

W.P(MD)No. 6506 of 2023 And W.M.P.(MD)No.6159 of 2023

Citation

2023(7) TAXREPLY 7670
Original Order
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ORDER

ORDER This Writ Petition is filed for a Writ of Certiorari to quash the impugned order dated 27.12.2022 of the second respondent imposing interest and penalty for delayed payment of GST during the period between July 2017 to March 2020. 2. The petitioner is having agricultural based company, wherein the petitioner purchase and sell agricultural based products and functioning from November 2011 onwards. The company was registered under the Commercial Tax Department, dated 02.11.2011. Earlier, there was a blanket exemption on all agricultural products till June 2017. The Ministry of Finance, Government of India issued a Notification No.2/2017-Central Tax (Rate), dated 28.06.2017, grant exemption of intra-state supplies of the specified goods from the whole of the central tax leviable thereon. Pursuant to the said notification, the petitioner was exempted from payment of tax in terms of Entry 88 in the above said Notification in column (3) of Description of Goods, specified as ....

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