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Madras HC Sets Aside GST Demand on TNRDC as Tax Deductor & and directs reconsideration
Case Law Details
- Case Name
- Tamilnadu Road Infrastructure Development Corporation 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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Tamilnadu Road Infrastructure Development Corporation Vs State Tax Officer (Madras High Court)
The Tamilnadu Road Infrastructure Development Corporation (TNRDC) filed a writ petition challenging the GST demand order issued by the State Tax Officer. The dispute arose as TNRDC, a wholly owned government entity, functions solely as an intermediary, receiving grants from the Tamil Nadu government to implement road construction projects and disburse funds to contractors. The corporation, registered under the category of “Tax Deductor,” argued that it should not be subjected to ...





