M/S. L And T Pes Jv vs. Assistant Commissioner Of State Tax And 7 Others
Held
The Court held that the nature of supply is intra-state in proportion to the value of services rendered in each state. The petitioner's eligibility for refund depends on determining the place of supply and the quantum of work executed in each state.
Facts
The petitioner, a Joint Venture, sought a refund of excess TDS deducted for construction works spread across Telangana and Maharashtra. The Appellate Joint Commissioner denied the refund, stating the petitioner should claim it in the state where registration exists and work is executed.
Key Issues
The key issue was determining the place of supply for works contract executed across multiple states and the consequent eligibility for refund of excess TDS.
Sections Cited
Section 12(3), Section 49(6)
AI-generated summary — verify with the full judgment below
I s386 ] HIGH COURT FOR THE STATE OF TELANGANA AT FIYDERABAD (Special Original Jurisdiction) FRIDAY,THE TWENry NNTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOS: 19376 OF 2020 AND 19411 0F 2020 WRIT PETITION NO: 19376 OF 2020 Between: M/s Raju Amb ! and T PES JV, Rep. by its Project Manager, Mr. M.V.Ramakrishna , fVahadevpur lVlandal. Construction of Medigadda Barrage, Mahadevpur, atpally, Jayashankar-505 504. ...PETITIONER AND
Assistant Commissioner of State Tax, Siricilla, Karimnagar District. Slate.of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat, Hyderbbad. Union of lndia, Rep. by Secretary to Government, Finance Department, New Delhi. Kaleshwaram lrrigation Project Corporation Limited, 1st Floor, West Block, Jalasoudha Building, Erramanzil, Hyderabad-500 082, Telangana. State_of Telangana, Rep. by its Executive Engineer, Irrigation and Command Area Development, Jalasoudha Burlding, Erramanzil, Hyderabad-500 082, TG.
Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad 7.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.