M/S. L And T Pes Jv vs. Assistant Commissioner Of State Siricilla And 5 Others
Held
The Court found the grounds for rejecting the refund claim by the Joint Commissioner to be improper. It directed the petitioner to approach the adjudicating authority with relevant material to prove tax liability discharge in Maharashtra for consideration of refund.
Facts
The petitioner, M/s. L&T PES JV, sought to set aside orders demanding GST for specific periods. The core issue revolved around the deduction of Tax Deducted at Source (TDS) and its subsequent deposit with the State of Telangana, while the petitioner claimed tax liability was discharged in Maharashtra.
Key Issues
Whether the GST demand orders were justified, and if the petitioner is entitled to a refund of TDS deposited, considering potential tax liability in another state.
Sections Cited
Section 52
AI-generated summary — verify with the full judgment below
[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINTH DAY OF NOVEIVBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOs i 6271 & 6299 OF 2020 W.P.No.6271 OF 2020 It"4/s. L & T PES JV r-.n by. its project l\,4anager, L4r. I\,4.V. Rama krishna Raju, l.4ahadevpur t"4andat, conslruition of r\46,j;rJJ; B;,"us; rriln;dl1;ijri XifrbltbXilv Jayashankar-505 504.
Between: AND 1 2 ...PETITIONER 3 Assistant Commissioner of State Tax, Siricilla, Karimnagar District.
Stqte.of Telangana, rep. by its principal Secretary to Government, Revenue (CT-ll) Department. Telan!ana Secretariat. Hyderabad.
Union of India, rep. by Secretary to Governmen[, Finance Department, New Delhi.
Kaleshwaram lrrigation Project Corporation Limited, 1st Floor, West Block, Jarasoudha Buttding . Erramanzil, Hyderabad_500 092, Telangana Stateof Telangana, rep. by its Executive Engineer, Irriqation and Command Area Uevelopment, Jalasoudha Building, Erramanzil, Hyderabad_500 082, TG.
Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad 4 o .
The judgment continues below.
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