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NATIONAL CONTRACTING COMPANY LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Shiva Kumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

NATIONAL CONTRACTING COMPANY LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 20, 2024
Order No.

W. P. No. 34936 of 2024 And W. M. P. Nos. 37883 and 37886 of 2024

Citation

2024(11) TAXREPLY 12183
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 17.08.2024 on the premise that the impugned order traverses beyond the Show Cause Notice and also in view of the fact that there is non-application of mind to the objection which was filed by the petitioner in response to the notice. 2. The learned counsel for the petitioner would submit that that the petitioner is engaged in the execution of works contracts primarily with Government Departments. In terms of Section 51 of the CGST Act, 2017, the Government Departments, while making payments to contractors, are required to deduct TDS at the rate of 2%. The learned counsel for the petitioner would contend that that they had entered into contracts with various Government Departments including the Tamil Nadu Transmission Corporation Limited. These contracts were executed during the financial years viz., 2018-19 and 2019-20. It is further submitted that payments in respect of the invoices raised by the ....

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