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J.K. CONSTRUCTIONS AND OTHERS vs. THE CHIEF ENGINEER AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
G.suryanarayanan
Res. Counsel
Silambannan
Veda Bhagath Singh
Rajnish Pathiyil

Petitioner / Applicant

J.K. CONSTRUCTIONS AND OTHERS
Respondent THE CHIEF ENGINEER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 29, 2022
Order No.

W.P.Nos.30891, 30894 & 30897 of 2019 And WMP.Nos.30980, 30982 & 30985 of 2019

Citation

2022(9) TAXREPLY 6440
Original Order
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ORDER

Mr.Rajnish Pathiyil, learned Senior Panel Counsel accepts notice for the newly impleaded respondent (R5). 2. The petitioner is a contractor for National Highways and Public Works Department (PWD) of the State of Tamil Nadu. The issue in these writ petitions relates to liability to commercial taxes post the onset of Goods and Services tax, with effect from 01.07.2017, . 3.The contracts in respect of which the liability arise had admittedly been entered into on 17.04.2017, 16.04.2017 & 31.03.2017 in W.P.Nos.30891, 30894 & 30897 of 2019 respectively, W.P.Nos.30891 and 30897 of 2019 with the Highways department and W.P.No.30894 of 2019 with the PWD. 4. To ease transition from the era of Value Added Tax (VAT) to Goods and Service Tax (GST), and in the interests of clarity, the Finance Department has issued two Government Orders viz., one in G.O.Ms.No.264, Finance (Salaries) Department dated 15.09.2017 and the second in G.O.Ms.No.296, Finance (Salaries) Department date....

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