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2025 Supreme(Online)(Mad) 59024

IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.SWAMINATHAN, K.RAJASEKAR, JJ
Public Works Department, Water Resources Department – Appellant
Versus
M/s.P.Samiappa Gounder and Bros – Respondent


Advocates:
For the Appellants/Petitioners: Mr.A.Kannan, Mr.R.Sureshkumar
For the Respondents: Mr.P.J.Rishikesh, Mr.A.Sivaji

Table of Content
1. challenge to the writ petition and the context of the tender. (Para 1 , 2)
2. dispute over gst calculation methods in item-wise tender. (Para 3)
3. final directions and outcomes of the writ appeal. (Para 4)

(By G.R.SWAMINATHAN, J.)

The department has filed this appeal challenging the order dated

17.03.2023 passed by the learned single Judge allowing W.P.(MD).No.484 of

2023 filed by the respondent herein.

2.The writ petitioner is a contractor. The appellant department issued a notification dated 11.12.2015 calling for tenders from eligible contractors to carry out the work of formation of a reservoir across Marudaiyar River near Kottari Village in Alanthur Taluk, Perambalur District. The writ petitioner's tender was accepted and agreement was also entered into. The agreement envisaged completion of the contract within 24 months. The time for performance was subsequently extended and it is not in dispute that the work has since been completed. In the meanwhile, the GST regime came into force with effect from 1.7.2017. As a result, the contract had to be reworked and a fresh agreement had to be entered into. Such issues arose across the State in respect of various Governm

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