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GST Demand Upheld but Recovery Deferred Due to Pending Reimbursement from Government
Case Law Details
- Case Name
- Sri Ezhumalaiyan Construction Vs State Tax Officer Inspection (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Sri Ezhumalaiyan Construction Vs State Tax Officer Inspection -1 (Madras High Court)
In Sri Ezhumalaiyan Construction vs State Tax Officer Inspection-1, the Madras High Court considered writ petitions challenging assessment orders dated 16.12.2025 for the tax periods 2022–2023 and 2023–2024, which demanded differential tax at 6% following an increase in GST rates.
The petitioner had entered into agreements with certain government-related entities prior to the issuance of Notification No. 3/2022, under which the applicable GST rate for services to government entities was 12%. Subsequently, ...
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