HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOs.6271 AND 6299 OF 2020

COMMON ORDER: (per Hon’ble Sri Justice Laxmi Narayana Alishetty)

Writ Petition Nos.6271 and 6299 of 2020 are filed by the petitioner-M/s. L&T PES JV to set aside the impugned orders of the 1st respondent-Assistant Commissioner, dated 13.03.2020 in Form GST DRC-07 for the tax period from September, 2017 to March, 2019 and from April, 2019 to July, 2019, respectively, for short payment of taxes.

2. Since, the issues arise out of the construction of a barrage (works contract) at Medigadda, Telangana, undertaken by the petitioner in both the writ petitions, the writ petitions are heard together and are disposed of by this common order.

3. The brief facts leading to filing of the Writ Petitions as contended by the petitioner are that the petitioner is an unincorporated Joint Venture (JV), comprising of two partners viz., Larsen & Toubro Ltd (L&T) and PES Private Limited. The petitioner has received a contract from respondent No.5 – State of Telangana, for construction of Medigadda Irrigation Barrage at Kaleshwaram, State of Telangana. The petitioner has been chosen to