The petitioner, an unincorporated joint venture, challenged demand orders proposing GST liability in the State of Telangana on the entire contract value, despite execution of works in both Telangana and Maharashtra. The factual background showed that tax deducted at source by the contractee was remitted entirely to Telangana, leading to excess balance in the electronic cash ledger of the petitioner in that State.
The Court examined the statutory scheme relating to place of supply and allocation of tax liability in inter-State works contracts. Interim protection was granted earlier, and the matter was considered in the context of allocation of turnover and tax between the States based on actual execution of work.