V. RAMAKRISHNAN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. N. Murali, the Learned Counsel for the petitioner and Mr. P.T. Ramkumar, Learned Counsel, who accepts notice on behalf of R1 to R4 and Mr. V. Sundaraswaran, Learned Counsel, who accepts notice on behalf of R5.

(2.) The petitioner, who is a registered contractor with the Southern Railways, at Chennai Division, is before this Court seeking a writ of mandamus to direct the respondents 3 and 4 to implement the instructions issued by the Second Respondent on 28-10-2007, in respect of the works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST.

(3.) In this regard, the Learned Counsel for the petitioner has drawn the attention of this Court to paragraph No. 1 of the Circular dated 27-10-2017, issued by the second respondent, which reads as follows: