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V. RAMAKRISHNAN vs. UNION OF INDIA, NEW DELHI, RAILWAY BOARD, REPRESENTED BY ITS CHAIRMAN, NEW DELHI, FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, CHENNAI, DIVISIONAL RAILWAY MANAGER (WORKS) , CHENNAI, 5. THE PRINCIPAL COMMISSIONER, GST AND CENTRAL EXCISE, CHENNAI
(Madras High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

V. RAMAKRISHNAN

Respondent UNION OF INDIA, NEW DELHI, RAILWAY BOARD, REPRESENTED BY ITS CHAIRMAN, NEW DELHI, FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, CHENNAI, DIVISIONAL RAILWAY MANAGER (WORKS) , CHENNAI, 5. THE PRINCIPAL COMMISSIONER, GST AND CENTRAL EXCISE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 11, 2018
Order No.

WP. No. 14798 of 2018

Citation

2018(7) TAXREPLY 2870

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ORDER

Heard Mr. N. Murali, the learned counsel for the petitioner and Mr. P. T. Ramkumar, learned counsel, who accepts notice on behalf of R1 to R4 and Mr. V. Sundaraswaran, learned counsel, who accepts notice on behalf of R5. 2. The petitioner, who is a registered contractor with the Southern Railways, at Chennai Division, is before this Court seeking a writ of mandamus to direct the respondents 3 and 4 to implement the instructions issued by the Second Respondent on 28. 10. 2007, in respect of the works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST. 3. In this regard, the learned counsel for the petitioner has drawn the attention of this Court to paragraph No. 3. 1 of the Circular dated 27. 10. 2017, issued by the second respondent, which reads as follows: “3. 1 For dealing with impact of GST in individual contracts, a supplementary agreement is to be entered into w....

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