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KULITHALAI MUNICIPALITY vs. THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE, KARUR.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S. Karunakar
Res. Counsel
Gowrishankar

Petitioner / Applicant

KULITHALAI MUNICIPALITY

Respondent THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE, KARUR.
Court Madras High Court
State

Tamilnadu

Date Sep 19, 2024
Order No.

W. P. (MD). No. 22245 of 2024 And W. M. P. (MD). Nos. 18797 and 18799 of 2024

Citation

2024(9) TAXREPLY 11228
Original Order
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 11.10.2023, insofar as it levies penalty under Section 122(2)(b) of the CGST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a Local Authority and falls within the definition of “Local Authority” as provided in Clause (69) of Section 2 of CGST Act. With a view to discharge its functions, the petitioner has engaged certain contractors for carrying out essential services such as providing water facility, drainage facility, cleaning the street, garbage removal, street light management, road repairs and other works. 3. The learned counsel would submit that the petitioner under a bonafide belief claimed exemption on receipt of such services and not deducted TDS, which is otherwise payable. During the course of verification in October 2020, on being pointed out that 2% TDS ought to have been deducted, the petitioner had rem....

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