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The petitioner seeks to challenge the calculation of the Top Sheet regarding the petitioner's bill dated 23.03.2018. According to the petitioner, the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services.

Shanti Prime Publication Pvt. Ltd.

Rate of Tax — The petitioner stated that the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services. The petitioner made a representation seeking clarification, more particularly, with regard to the relevant Chapter Heading applicable to the case of the petitioner but same is not considered so far. Writ petition disposed of by giving liberty to the petitioner to make a fresh representation before the authority concerned and such authority shall consider the same and pass appropriate orders/communication on merits within a period of two weeks. — Priyanka Agencies Vs. Union of India [2018] 3 TAXLOK.COM 067 (Mad)