9911796707
TMI Blog2023 (9) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner is not collecting any GST over and above what is prescribed in the GST Act. If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. Therefore, the petition filed by the so-called consumer is beyond the purview of the Act and the Consumer Court is not having any jurisdiction and pass orders against the statutory authorities and against the statutory functions. The petitioner, Commercial Taxes Department is executing the statutory function under the State GST Act and the petitioner is not collecting any GST over and above what is prescribed in the GST Act. If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oorna, Palayamkottai and Assistant Commissioner of State Tax, Palayamkottai. However, the said consumer and the Assistant Commissioner of State Tax, Palayamkottai also added as one of the opposite parties. The said petition was allowed and directed the Hotel Management as well as the Assistant Commissioner of State Tax jointly or severally liable to pay Rs.10,000/- for making customer for putting the customer in distress. 4. The petitioner is executing the statutory function under the State GST Act. The petitioner is not collecting any GST over and above what is prescribed in the GST Act. If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. Therefore, the petition fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d non-joinder of parties are concerned, is to be followed in the proceeding before it. 5. Undoubtedly, the petitioner is neither necessary nor a proper party in the said proceeding. The 1st respondent Tribunal ought to have entertained the applications filed by the petitioner for deleting their name from the respective consumer complaints. If there was any complaint regarding the extra collection of tax by the hotels, it was open for the complainant (3rd respondent in the respective writ petitions) to file appropriate applications under Section 54 of the TNGST Act for refund of the excess tax, if any, that may have been cancelled. Clearly, the proceedings initiated against the petitioner was unnecessary. 6. Considering the above, I am incli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
