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Madras HC directs to prove completion of work contract before change in rate from 12% to 18%
Case Law Details
- Case Name
- V.Janarthanan Vs State Tax Officer (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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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 w...
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