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2024 (5) TMI 913 - HC - GST


Issues Involved:
The petitioner challenges an order by the respondent confirming tax, interest, and penalty under specific sections of the TNGST Act, 2017.

Details of the Judgment:

1. Tax Dispute: The petitioner, a hospital providing health services, claims exemption from GST for services and testing charges under Notification No.12/2017-CT (Rate) dated 28.06.2017.

2. Rent Tax Issue: The petitioner argues that Notification No.13/2017-CT (Rate) dated 28.06.2017 does not apply to renting commercial property, thus exempting them from tax on reverse charge basis.

3. Professional Fees: The petitioner contends that professional fees, mostly from the pre-GST period, are exempt under Notification No.12/2017-CT (Rate) dated 28.06.2017.

4. Jurisdictional Challenge: The petitioner asserts that the demand is without jurisdiction as it includes pre-GST turnover, erroneously compared with the profit and loss account and GST returns.

5. Respondent's Position: The Additional Government Pleader argues that the issues can be addressed through a statutory appeal under Section 107 of the TNGST Act, 2017, and raises questions of fact.

6. Court Decision: The court finds the petitioner entitled to exemptions under the mentioned notifications for specific items in the tax demand. It notes errors in considering turnover/income and remits the case back to the respondent for a fresh order within 8 weeks.

7. Remand Instructions: The petitioner must cooperate by filing a proper reply within two weeks, and the impugned order is treated as a corrigendum to the Show Cause Notice. The writ petition is allowed by way of remand without costs.

 

 

 

 

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