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NORTON GRANITES & PROPERTIES (P) LTD vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

R. Sivakumar

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	NORTON GRANITES & PROPERTIES (P) LTD
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 12, 2024
Order No.	W. P. No. 13522 of 2024 And W. M. P. No. 15947 of 2024
Citation	2024(6) TAXREPLY 9884
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ORDER
ORDER The petitioner assails a rejection order dated 24.11.2022 for assessment period 2018-19. The petitioner had entered into an agreement for development / sale with KG Foundation Private Limited (KG Foundation). Under the said agreement, the property was to be developed by KG Foundation. In relation thereto, the petitioner states that KG Foundation collected GST at 18% in relation to the construction activities. On the basis that GST should have been collected at 5% and not at 18%, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner paid GST at 18% to KG Foundation and, therefore, the application for refund is maintainable at the instance of the petitioner. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the registered person under applicable GST enactments is KG Foundation and not the petitioner. Consequently, he submits that the refund application should....