M/S. L And T Pes Jv vs. Assistant Commissioner Of State Tax And 7 Others
Held
The Court held that the place of supply for the services was in both states, making the supply intra-state proportionally. The petitioner was eligible for refund of TDS related to work in Telangana under Telangana registration, and for Maharashtra under Maharashtra registration.
Facts
The petitioner, a joint venture, sought a refund of excess TDS deducted for works executed across Telangana and Maharashtra. The refund was denied by the tax authorities, leading to appeals.
Key Issues
Whether the petitioner is eligible for a refund of excess TDS, and how the tax liability and refund should be apportioned between the states of Telangana and Maharashtra for an intra-state supply.
Sections Cited
Section 2(119), Section 49(6), Section 56, Section 12(3), Rule 61
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.
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