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PREARTH & CONTRACTS & OTHERS vs. STATE TAX OFFICER, THANJAVUR & OTHER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Aparna Nandakumar

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	PREARTH & CONTRACTS & OTHERS
Respondent	STATE TAX OFFICER, THANJAVUR & OTHER
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2024
Order No.	W. P. No. 15591 of 2024 And W. M. P. Nos. 16991 & 16993 of 2024
Citation	2024(6) TAXREPLY 10073
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Notification No.03/2022 Central Tax (Rate)

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ORDER
ORDER An assessment order dated 26.04.2023 is assailed both on the ground of breach of principles of natural justice and on the ground that the petitioner discharged the tax liability in full. 2. The petitioner asserts that GST was originally payable in respect of civil contracts at the rate of 12% and that such rate was subsequently increased to 18% with effect from 13.07.2022 under notification No.03/2022-Central Tax (Rate) dated 13.07.2022. After initially raising an invoice with GST at 12%, the petitioner states that a revised invoice was issued by adding GST at 18%. 3. Learned counsel for the petitioner refers to the returns of the petitioner and points out that the differential tax of Rs. 3,07,827/- towards CGST and SGST was paid while filing the return in Form GSTR 3B for the month of February 2022-23. She also points out that the petitioner submitted a reply after the impugned order was issued since the petitioner was unaware of proceedings prior thereto. On inst....