Tamil Nadu Transmission Corporation Ltd., v. The Commissioner Of Gst And Central Excise,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.11.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.14554 of 2022 Tamil Nadu Transmission Corporation Ltd., (TANTRANSCO) (a unit of TNEB Ltd) Rep by its Chief Financial Controller No.144, Anna Salai, Chennai - 600 002.
... Petitioner Vs.
1.The Commissioner of GST & Central Excise, Chennai North Commissionerate, Chennai.
2.The Additional Director General of GST (Intelligence), Chennai Zonal Unit, V and VIII Floors, Tower II BSNL Building, No.16, Greams Road, Chennai - 600 006.
3.The Tamil Nadu State Appellate Authority, For Advance Ruling, Chennai.
... Respondents 1/5
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Prohibition, to prohibit the respondents, their subordinate officers from proceeding against the petitioner basing on the Orders passed by the 3rd respondent in Order in Appeal No.AAAR/12/2021(AR) dated 30.03.2021 for the levy of GST, assuming as applicable to the petitioner.
For Petitioner : Mr.M.A.Mudimannan For Respondents : Mr.J.Vasu Junior Standing Counsel for R1 Mr.Rajnish Pathiyil Senior Panel Counsel for R2 Mr.R.Siddharth Government Advocate for R3
ORDER
Heard the learned counsel for the petitioner, the learned Junior Standing counsel for the first respondent, learned Senior Panel counsel for the second respondent and learned Government Advocate for the third respondent.
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2. The learned counsel for the respondents submits that the investigation has been closed by the Central Authority. The learned counsel for the respondents have also filed a copy of communication dated 31.05.2024 bearing reference F.No.DGGI/INV/GST/137/2022-Gr AA issued by the Deputy Director, DGGI, CZU to the Assistant Commissioner (ST), Anna Salai Assessment Circle, Greams Road, Chennai - 06. The content of the same is re-produced below:- "Meanwhile, TANTRANSCO has informed this office that the State GST department has issued a DRC-01 addressing the same issue. It is seen that the DRC-01 for the period from 2017-2018 to 2019-2020 refers to issues w.r.t: (i)The non-payment of GST on transfer of capital assets is covered under the headings "Property, plant, and machinery - addition" and "Property, plant, and machinery - disposal."
(ii)The non-payment of GST on various charges collected by TANTRANSCO is covered under the headings "Transmission charges," "Operation & maintenance charges," and "Miscellaneous receipts including liquidated damages recovered."
As the subject under investigation by this office are covered in the DRC-01 issued by the State GST department, this office has decided to close the investigation in accordance with Section 6(2)(b) GST Act 2017. This information is provided for your information. This notice is issued with the approval of the Additional Director General, DGGI, Chennai Zonal Unit." 3/5
3. Recording the same, this Writ Petition stands closed. No costs. Consequently, connected writ miscellaneous petition is also closed. 18.11.2024 Index:Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order jas To 1.The Commissioner of GST & Central Excise, Chennai North Commissionerate, Chennai.
2.The Additional Director General of GST (Intelligence), Chennai Zonal Unit, V and VIII Floors, Tower II BSNL Building, No.16, Greams Road, Chennai - 600 006.
3.The Tamil Nadu State Appellate Authority, For Advance Ruling, Chennai.
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C.SARAVANAN, J.
jas and W.M.P.No.14554 of 2022 18.11.2024 5/5