Madras HC Sets Aside GST Demand on TNRDC as Tax Deductor & and directs reconsideration

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 GST on supply tra...