Sri Ezhumalaiyan Construction Vs State Tax Officer Inspection
Date: February 23, 2026
Subject Matter
Recovery of Differential GST Deferred Pending Government Reimbursement for Enhanced Tax Rate
Summary
The High Court has allowed the deferment of recovery for differential GST demanded from the petitioner for services provided to government entities. This deferment is granted because the government entities themselves have undertaken to seek reimburs…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr.R.Suresh Kumar, the learned counsel for the petitioner and Mrs.K.Vasanthamala, the learned Government Advocate for the respondents 1 and 2. 2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The petit…