Madras HC directs to prove completion of work contract before change in rate from 12% to 18%

V.Janarthanan Vs State Tax Officer (Madras High Court) Facts- Madras High Court directs petitioner to produce necessary documents proving that work contract has been completed prior to notification no. 03/2022- Central Tax (Rate) dated 13.07.2022 changing the rate of tax from 12% to 18%. Accordingly, writ disposed of. Vide the present writ petition, it is mainly contested that as far as the short payment of the tax at 12% instead of 18% as per the Notification No.03/2022-Central Tax (Rate), dated 13.07.2022 is concerned, it was submitted that the petitioner had completed the work way back in 2...