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PRIYANKA AGENCIES vs. UNION OF INDIA, THE CHAIRMAN, RAILWAY BOARD, NEW DELHI, THE GENERAL MANAGER, THE SENIOR DIVISIONAL ENGINEER (CO-ORDINATION) , THE PRINCIPAL FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, THE PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE, THE STATE OF TAMIL NADU AND THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, EZHILAGAM
(Madras High Court)

Hon'ble Judges:

K.RAVICHANDRABAABU
Pet. Counsel
Velayutham Pichaiya
Res. Counsel
P.t.ramkumar
Aparna Nandakumar
G.dhana Madhri

Petitioner / Applicant

PRIYANKA AGENCIES

Respondent UNION OF INDIA, THE CHAIRMAN, RAILWAY BOARD, NEW DELHI, THE GENERAL MANAGER, THE SENIOR DIVISIONAL ENGINEER (CO-ORDINATION) , THE PRINCIPAL FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, THE PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE, THE STATE OF TAMIL NADU AND THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, EZHILAGAM
Court Madras High Court
State

Tamilnadu

Date Aug 21, 2018
Order No.

Writ Petition No.21272 of 2018 And WMP.Nos.24940 & 24941 of 2018

Citation

2018(8) TAXREPLY 2899
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ORDER

Mr.P.T.Ramkumar, learned Standing Counsel takes notice for the respondents 1 to 5, Ms.Aparna Nandakumar, learned Standing Counsel takes notice for the sixth respondent and Mrs.G.Dhana Madhi, learned Government Advocate (Tax) takes notice for the respondents 7 & 8. 2. Heard the learned counsel for the petitioner, the learned standing counsels for the respondents 1 to 5, and 6 and the learned Government Advocate (Tax) for the respondents 7 & 8. 3. The petitioner seeks to challenge the calculation of the Top Sheet regarding the petitioner's bill dated 23.03.2018. According to the petitioner, the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services. By contending so, the petitioner made a representation dated 14.06.2018 before the fifth respondent seeking clarif....

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