Ms Mht Engineering v. The Principal Secretary
Case brief
What is this about?
GST composite assessment Order in Original No.60/2025-GST(AC) dated 27.11.2025; GST DRC-07 summaries; writ of certiorari/certiorarified mandamus under Article 226; tax periods April 2018 to March 2025; rate enhancement 12% to 18% vide Notification No.3/22-Central Tax (Rate) dated 13.07.2022; reimbursement representation dated 28.10.2025; Input Tax Credit denied contrary to Section 17; services outside 'supply' under Section 7 read with Schedule 3; liberty to appeal under Section 107 within 30 days; appellate limitation expired; writ petitions disposed; Madras High Court; Justice C. Saravanan.
What did the court decide?
Liberty to challenge the impugned order before the Appellate Commissioner under Section 107 of the respective GST Enactments within 30 days; Respondent Nos. 2 to 20 directed to dispose of the reimbursement representation on merits; no costs; connected miscellaneous petitions closed.