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IMMANUEL & COMPANY vs. THE DIVISIONAL ENGINEER AND OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S.jaikumar
Res. Counsel
M.siddarthan
N.anand Kumar
N.dilip Kumar

Petitioner / Applicant

IMMANUEL & COMPANY
Respondent THE DIVISIONAL ENGINEER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 16, 2022
Order No.

W.P.(MD)No.25882 of 2022 And W.M.P.(MD)No.20014 of 2022

Citation

2022(11) TAXREPLY 6599
Original Order
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ORDER

This Writ Petition has been filed to direct the Respondents 1 to 4 to consider the representation of the Petitioner, dated 12.08.2022, seeking grant of GST components along with interest to be paid to the 5th Respondent. 2. The learned counsel for the Petitioner submitted that the Petitioner is a Partnership Firm providing services of land development, site grading, road formation and connected works for various National Highways / State Local Authorities and Private concerns in the State of Tamil Nadu. The Petitioner executes the works as main contractor and also executes work as sub-contractor to other main contractors. He further submitted that the Petitioner was registered under erstwhile Value Added Tax within the State of Tamil Nadu and were also holders of Service Tax Registration till 30.06.2017. The Petitioner migrated to GST and was allotted GST registration. When GST was introduced, the Petitioner had ongoing contracts, i.e., works contracts were entered and works com....

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