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STS-KEC (JV) vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Abishek A. Rastogi
Res. Counsel
R. Sureshkumar
V. Malaiyendran

Petitioner / Applicant

STS-KEC (JV)

Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. (MD). Nos. 3938 to 3942 of 2024 and W. M. P. (MD). Nos. 3819, 3820, 3822, 3823, 3893, 3895 and 3897 to 3900 of 2024

Citation

2025(1) TAXREPLY 12574
Original Order
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ORDER

COMMON ORDER This batch of five Writ Petitions are filed challenging the impugned orders in Form GST DRC-07 dated 12.12.2023, for the assessment years 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23, whereby the petitioner's claim for concessional rate of 12% on works contract services of original works executed pursuant to a contract entered with Tvl. Rail Vikas Nigam Limited (hereinafter referred to as 'RVNL') was rejected, instead the impugned order's levies tax at 18%. 1.1. Since the issue that arises for consideration in all these writ petitions are one and the same, these petitions are disposed of by way of a common 2. Brief facts: 2.1. The petitioner is a joint venture of M/s. Stroytechservice LLC, Russia and KEC International Limited, formed for executing various railway projects in India. The petitioner was assigned the following works contract vide Letter of Acceptance No. RVNL/ED/P/MAS/MEJ-NCJ Doubling/OT-2 dated 11.10.2018, for a total cont....

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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).