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HOSUR BUILDERS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , HOSUR
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S. Durairaj

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	HOSUR BUILDERS
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) , HOSUR
Court	Madras High Court
State	Tamilnadu
Date	Jun 27, 2024
Order No.	W. P. No. 15920 of 2024 And W. M. P. Nos. 17384 & 17385 of 2024
Citation	2024(6) TAXREPLY 10078
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ORDER
ORDER An assessment order dated 30.03.2024 is assailed on the ground that documents filed by the petitioner were not taken into consideration while confirming the tax proposals. 2. The petitioner asserts that she was awarded contracts by the Coimbatore Municipal Corporation for providing services in relation to cleaning of drains, sanitary work and solid waste management. Since such services are exempt under Notification No.12/2017 dated 28.06.2017, no tax was paid thereon. Upon receipt of show cause notice dated 30.09.2023 in respect of about five audit observations, the petitioner replied on 28.10.2023 and contended that audit observation no.1 was liable to be dropped on account of exemption under Notification No.12/2017. As regards audit observation no.2, the petitioner reversed Input Tax Credit through Form GST DRC – 3. An explanation was provided with regard to the other audit observations. The impugned order was issued in these facts and circumstances. 3. Lea....