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GANGES INTERNATIONAL PRIVATE LTD AND OTHERS vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
Pet. Counsel
G. Natarajan
Res. Counsel
Hema Muralikrishnan
A.p. Srinivas
K. Umesh Rao

Petitioner / Applicant

GANGES INTERNATIONAL PRIVATE LTD AND OTHERS
Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 22, 2022
Order No.

W.P.Nos.528, 1092 & 1160 of 2019

Citation

2022(2) TAXREPLY 5459
Original Order
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ORDER

Since the issue raised in these writ petitions is common, with the consent of the learned counsel appearing for the parties, all these writ petitions were heard together and are being disposed of by this common order. 2. For the sake of convenience, the facts mentioned in W.P.No.1092 of 2019 is taken up and traversed. 3. The petitioner is engaged in providing various construction services to Government/Private parties and was registered with the erstwhile Service Tax Department. From 01.07.2017 as the GST regime has come into effect, the petitioner has shifted to GST regime from that date. The petitioner had filed last service tax return in the erstwhile regime for the quarter from April to June 2017 by 15.08.2017. 4. During the course of audit of accounts conducted by CERA Audit party for the erstwhile regime, it was pointed out that, the petitioner is liable to pay service tax under reverse charge on services rendered at two quarries, for which, royalty had been paid b....

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