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SR CONSTRUCTIONS vs. THE UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
T.k. Deb
R. Tangri
Res. Counsel
B. Majumder
P.datta

Petitioner / Applicant

SR CONSTRUCTIONS
Respondent THE UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Apr 4, 2023
Order No.

WP (C) 399 of 2022

Citation

2023(4) TAXREPLY 7252
Original Order
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ORDER

ORDER By way of filing the writ petition, the petitioner has challenged the legality and validity of the order dated 01.02.2022, passed by the respondent no.3, the Additional Commissioner (Appeals), CGST, Central Excise and Customs, Guwahati. i.e. the appellate authority. Fact of the case is that the petitioner is a construction company. They have a works contract agreement with the M/s Hotel Polo Pvt. Ltd. and constructed a hotel at Agartala. In the process of construction they procured materials and also took the services of Sub-contractors. For the purpose of providing inward output service of works contract service, the petitioner receives inward supply of various goods and services on payment of GST. The returns were also filed and the taxes were paid. So, in the process of taxes he is entitled for Input Tax Credit (ITC) and accordingly amounts have been remitted by the Assessee. But, in that process, the respondents have raised Input Tax Credit against the petitioner u....

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