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2025 Supreme(Online)(Mad) 66363

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. Justice Krishnan Ramasamy, J
M/s.Renaatus Projects Private Limited – Appellant
Versus
The Joint Director, Directorate General of GST Intelligence – Respondent


Advocates:
For the Appellants/Petitioners: Mr.Vijay Narayan, Senior counsel, for Mr.G.Shivakumar
For the Respondents: Mr.G.Meganathan, Sr.St.counsel for R1, Mr.Sai Srujan Tayi, SPC, & Ms.Pooja Jain, JPC for R2

Table of Content
1. facts surrounding the contract for construction services in mauritius are presented. (Para 2)
2. responses from respondents clarify jurisdiction and financial transactions related to the gst context. (Para 3)
3. the court emphasized the importance of responsiveness to notices before pursuing judicial review. (Para 4 , 8 , 9)
4. court ruled petition was premature, reiterating procedural obligations of the petitioner. (Para 10 , 12 , 15)

ORDER

This writ petition has been filed challenging the impugned notice dated 22.07.2024 issued by the 1st respondent.

2. Petitioner's submission:

2.1 The learned Senior counsel for the petitioner would submit that the petitioner is a private limited company and registered with the GST Department for provision of Works Contract Services. The principal place of business of the petitioner is situated at Chennai.

2.2 The petitioner had participated in the tender, on 19.09.2017, floated by M/s.NBCC India Limited, New Delhi, for construction of New Supreme Court Building at Port Louis, Mauritius and the said contract was awarded to the petitioner vide letter dated 14.11.2017. Subsequently, they had entered into a formal agreement on 06.12.2017.

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