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2024 (8) TMI 83 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - Challenge to Assessment Orders - petitioner was providing service to non-members - HELD THAT - This Court had already passed an order dated 06.01.2022 in W.P.No.11607 of 2019 in the case of M/S. OOTACAMUND CLUB VERSUS THE PRINCIPAL COMMISSIONER OF GST CENTRAL EXCISE, COIMBATORE 2022 (2) TMI 735 - MADRAS HIGH COURT by following the decision of the Hon'ble Supreme Court in STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. 2019 (10) TMI 160 - SUPREME COURT . A similar order was passed by this Court in RAILWAY OFFICERS CLUB VERSUS THE ADDITIONAL COMMISSIONER OF SERVICE TAX 2020 (2) TMI 119 - MADRAS HIGH COURT . The above view has been followed by this Court in several cases. It is not required to relegate the petitioner to file appeals before the Appellate Authority as no useful purpose will be served by relegating the petitioner to file appeals before the Appellate Authority under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The impugned orders are liable to be quashed and are quashed. Thus, these Writ Petitions are allowed.
Issues involved:
Challenging Assessment Orders under Tamil Nadu Value Added Tax Act, 2006 for multiple years. Analysis: The judgment pertains to six Writ Petitions challenging Assessment Orders dated 30.05.2023 and 28.03.2024 under the Tamil Nadu Value Added Tax Act, 2006. The petitioners contested the orders for the Assessment Years 2012-2013, 2013-2014, and 2014-2015. The Senior Counsel for the petitioners argued that the issue aligns with established legal precedents, including a Supreme Court decision in State of West Bengal and Others Vs. Calcutta Club Limited, (2019) 19 SCC 107. The counsel sought the court's intervention to allow the Writ Petitions. The Additional Government Pleader for the respondent contended that the petitioners provided services to non-members, distinguishing the present case from the cited Supreme Court decision. As per the respondent, the decision should not apply in this scenario, and the Writ Petitions should be dismissed. The court noted its previous rulings in similar cases, including one involving M/s.Ootacamund Club, where the Supreme Court's decision in Calcutta Club Limited's case was followed. The court also cited a case involving Railway Officers Club, Chennai, where a similar order was issued. Based on these precedents, the court decided not to direct the petitioners to appeal before the Appellate Authority under the Tamil Nadu Value Added Tax Act, 2006. The court further rejected the respondent's argument that the petitioners provided services to non-members due to a lack of substantiating records. Consequently, the court quashed the impugned orders, allowing the Writ Petitions and closing the connected Miscellaneous Petitions without costs. The judgment provides a detailed analysis of the legal arguments presented, the relevant precedents invoked, and the court's reasoning for allowing the Writ Petitions and quashing the Assessment Orders.
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