L and T Pes JV Vs Assistant commissioner of State Tax
Date: November 28, 2024
Subject Matter
GST liability to be discharged individually in each state for works contract executed in two states
Summary
The case involves Writ Petitions filed by M/s. L&T PES JV challenging orders issued by the Assistant Commissioner for short payment of taxes based on a works contract for the construction of an irrigation barrage in Telangana. The petitioner is a…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Writ Petition Nos.6271 and 6299 of 2020 are filed by the petitioner-M/s. L&T PES JV to set aside the impugned orders of the 1st respondent-Assistant Commissioner, dated 13.03.2020 in Form GST DRC-07 for the tax period from September, 2017 to March, 2019 and from April, 2019 to July, 2019, respectively, for short payment of taxes. 2. Since…