M/s. Priyanka Agencies Versus Union of India, The Chairman, Railway Board, New Delhi, The General Manager, The Senior Divisional Engineer (Co-ordination), The Principal Financial Advisor & Chief Accounts Officer, The Principal Chief Commissioner of CGST and Central Excise, The State of Tamil Nadu And The Commissioner of State Goods and Service Tax, Ezhilagam
GST
2018 (9) TMI 544 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 21-8-2018
Writ Petition No. 21272 of 2018 And WMP. Nos. 24940 & 24941 of 2018
GST
Mr. K. Ravichandrabaabu J.
For the Petitioner : Mr.Velayutham Pichaiya
For the Respondents : Mr.P.T.Ramkumar Standing Counsel for R1 to R5 Ms.Aparna Nandakumar, Standing Counsel for R6 Mrs. G.Dhana Madhi,
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apter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services. By contending so, the petitioner made a representation dated 14.06.2018 before the fifth respondent seeking clarification, more particularly, with regard to the relevant Chapter Heading applicable to the case of the petitioner. It is stated that the said representation is not considered so far.
4. However, the learned counsel for the petitioner raised very many grounds touching upon the merits of such clarification, as sought for by the petitioner.
5. On the other hand, the learned standing counsel for the respondents 1 to 5 submitted that in view of the letter of acceptance d
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as raised an issue with regard to the Chapter Heading in consonance with the work executed by him, certainly, it is for the authorities concerned to clarify the same as, at this stage, this Court, is not inclined to go into such issue and express any view.
Therefore, without expressing any view on the merits of the contentions raised by this Court, this writ petition is disposed of, by giving liberty to the petitioner to make a fresh representation before the Senior Divisional Engineer, Chennai Division (West), within a period of 7 days from the date of receipt of a copy of this order. On receipt of such representation, the said official viz., the Senior Divisional Engineer, Chennai Division (West), shall consider the same and pass appropr
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