P R Earth & Contracts V/s State tax Officer {HIGH COURT OF MADRAS

Case Study Name: P R Earth & Contracts V/s State tax Officer {HIGH COURT OF MADRAS} :Date of order – 24-0-2024Background:P R Earth & Contracts filed a writ petition challenging an assessment order that demanded additional tax payment. The petitioner argued that originally, GST for civil contracts was charged at 12%, but later increased to 18%. They initially invoiced at 12% but later revised it to 18%, paying the differential tax when filing their GSTR 3B return. The petitioner contended...

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