HC Remands Case on GST Exemption Claim Verification
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- Last Updated on 29 August, 2025
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Case Details: Alan Info Services (P.) Ltd. vs. State Tax Officer - [2025] 177 taxmann.com 499 (Madras)
Judiciary and Counsel Details
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C.Saravanan, J.
- S. Karunakar for the Petitioner
- J.K.Jayaselan, Government Adv. for the Respondent
Facts of the Case
The petitioner, a Government Contractor, was subjected to assessment proceedings wherein the jurisdictional officer under CGST raised demand citing discrepancies between data auto-populated in Form GSTR-2A and details furnished in Form GSTR-1 and GSTR-3B. The petitioner challenged the proceedings on the ground that the services rendered were exempt under ‘Notification No. 12/2017-CT(R), dated 28-06-2017’. It was contended that an earlier adverse order for the same nature of transactions had already been set aside in appeal, where the Appellate Deputy Commissioner (ST) held that the petitioner’s services were exempt in view of the said Notification. The petitioner further submitted that rectification sought under section 161 had been rejected as barred by limitation. It was argued that only exempt services had been provided to Government authorities and no taxable supply was made to private entities, and accordingly the writ petition was filed before the High Court.
High Court Held
The High Court held that the assessment proceedings had not properly considered whether the petitioner’s services fell within the scope of exemption under Notification No. 12/2017-CT(R), dated 28-06-2017. It observed that the petitioner had already succeeded in appeal before the Appellate Deputy Commissioner (ST) in respect of identical transactions, where exemption was upheld. The Court accepted the submission of the Department that the claim of exemption would be reconsidered if the petitioner produced adequate supporting documents to demonstrate that services were exclusively rendered as a Government Contractor. It accordingly set aside the impugned orders and remitted the matter for re-adjudication under section 73 of CGST and Tamil Nadu GST Act.
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