9911796707
TMI Blog2024 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... y - 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 B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an For the Petitioner in all W.Ps. : Mr.M.Sricharan Rangarajan Senior Counsel for Mr.C.Jeganathan For the Respondent in all W.Ps. : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, all these six Writ Petitions are being disposed of. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice for the respondent. 3. In these Writ Petitions, the respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger res integra and is covered by plethora decisions of the Hon'ble Supreme Court as also the High Courts. In this connection, a reference was made to the decision of the Hon'ble Supreme Court in State of West Bengal and Others Vs. Calcutta Club Limited , (2019) 19 SCC 107. The learned Senior Counsel for the petitioner would therefore pray for allowing these Writ Petitions. 5. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai , (2021) 95 GSTR 193. The above view has been followed by this Court in several cases. 7. Therefore, I do not wish 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. 8. That apart, the contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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