9911796707
TMI Blog2024 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... local body in terms of N/N.14/2017- Central Tax (Rate) read with Article 243G and Article 243W of the Constitution of India - HELD THAT:- It is noticed that the petitioner has collected tax for renting of immovable property and has remitted the amount of Rs. 5,80,518/-, which has been appropriate vide impugned order - The petitioner ought to have filed statutory appeal under Section 107 of the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the respondent. 2. The petitioner is before this Court against the impugned order dated 15.09.2023. The petitioner is a Local Authority with in the meaning/definition provided in Section 69 (2) of the respective GST enactments. 3. It is the case of the petitioner that the petitioner is exempted from the payment of Service Tax as a local body in terms of notification No.14/2017- Central Tax (Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Additional Commissioner of Central Tax and Central Excise (Appeal), Trichy. The time for filing the appeal has already expired. 6. Since the petitioner is a local body, this Court is inclined to dispose of this Writ Petition by giving a liberty to the petitioner to file an appeal within a period of 15 days from the date of receipt of a copy of this order. Subject to the above, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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