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 – 2018 (9) TMI 544 – MADRAS HIGH COURT – TMI – Rate of tax – Held that:- By considering the fact that the petitioner has 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 – Petition dis
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Government Advocate (Tax) for the respondents 7 & 8. 3. The petitioner seeks to challenge the calculation of the Top Sheet regarding the petitioner's bill dated 23.03.2018. According to the petitioner, the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter 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
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it is contended that it is open to the petitioner to make such representation before the concerned Official and if any such representation is made, the same will be addressed accordingly. 6. Considering the above stated facts and circumstances, more particularly, by considering the fact that the petitioner has 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 rep
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