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ZIRCONIUM COMPLEX vs. THE ASSISTANT COMMISSIONER (ST) , TUTICORIN
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J. Krishna Srinivasan
Ramasubramanian
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

ZIRCONIUM COMPLEX
Respondent THE ASSISTANT COMMISSIONER (ST) , TUTICORIN
Court Madras High Court
State

Tamilnadu

Date Oct 16, 2024
Order No.

W. P(MD)Nos. 6343, 6460 and 6468 to 6470 and 6477 of 2024 And W. M. P(MD)Nos. 5934, 5935, 6041, 6042, 6045, 6046 to 6050, 6058 and 6059 of 2024

Citation

2024(10) TAXREPLY 11857
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ORDER

COMMON ORDER These writ petitions are filed challenging the impugned orders issued by the respondent in GSTIN No.33AAALZ0205G1ZE for the assessment years 2017-18; 2018-19; 2019-2020; 2020-21; 2021-22 and 2022-23, dated 20.07.2023, whereby, the petitioner admittedly a processing plant / facility of Nuclear Fuel Complex ("NFC"), Hyderabad has been subject to tax on the alleged services rendered to Nuclear Fuel Complex, Hyderabad. 2.The challenge is primarily on the premise that the activity of the petitioner would fall under Entry 3 of Schedule-II of the Central Goods and Services Act, 2017 ["CGST"] Act or in any view would be covered by Serial No.8 of Notification No.9 of 2017, dated 28.06.2017 and thus any levy of tax on the petitioner would fall foul of Article 265 of the Constitution of India. 3. Before proceeding further, it may be relevant very briefly to set out the activity undertaken by the petitioner as stated in the affidavit filed in support....

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