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2024 (2) TMI 717 - MADRAS HIGH COURTSeeking GST exemption and exemption from TDS - seeking direction to 1st respondent to consider and dispose of the petitioner's representation dated 28.01.2019 - HELD THAT:- The communication dated 15.11.2018 from the Commissioner, Civil Supplies and Consumer Protection Department to the Commissioner, Commercial Taxes and Registration Department is in the form of a request to exempt wholesale kerosene dealers from the levy of TDS at 2%. The subsequent communication of 19.12.2018 from the Additional Chief Secretary/Commissioner of Commercial Taxes to the Principal Secretary to the Government, Commercial Taxes and Registration Department is with regard to raising the issue of exemption from the provisions of Section 51 of the SGST/CGST Acts in respect of wholesale kerosene suppliers, who supply PDS kerosene to fair price shops. In view of these two communications, the petitioner has made out a case for the consideration of the representation dated 28.01.2019. Petition is disposed of by directing the 1st respondent to consider the representation dated 28.01.2019 and dispose of the same after providing a reasonable opportunity to the petitioner.
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