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CHENNAI METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD vs. THE ADDITIONAL COMMISSIONER, CGST & CENTRAL EXCISE, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Vijayaraghavan
Subbaraya Aiyar Padmanabhan
Res. Counsel
Ramesh Kutty

Petitioner / Applicant

CHENNAI METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD

Respondent THE ADDITIONAL COMMISSIONER, CGST & CENTRAL EXCISE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2024
Order No.

W. P. No. 7012 of 2024 And W. M. P. Nos. 7829, 7831 & 7834 of 2024

Citation

2024(4) TAXREPLY 9882
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ORDER

ORDER An order dated 22.12.2023 imposing tax, interest and penalty on the Chennai Metropolitan Water Supply and Sewerage Board (the CMWSSB) is the subject of challenge. The petitioner was constituted under an Act of the Tamil Nadu Legislature for the provision of water supply and sewerage in the Greater Chennai area. Pursuant to an inspection, summons was issued to the petitioner in September 2021. The petitioner replied thereto. On account of not being satisfied with such reply, a show cause notice was issued to the petitioner on 27.09.2023. Such show cause notice was replied to on 27.10.2023. Eventually, the order impugned herein was issued on 22.12.2023. 2. Learned counsel for the petitioner invited my attention to Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 (Notification No.12/2017). He pointed out that Notification No.12/2017 provides for an exemption as regards services provided by a governmental authority, including a municipalit....

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