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of <h1>Local Authority's Tax Challenge Upheld: Procedural Defects Overcome, Statutory Appeal Window Granted Under Section 107</h1> <h3>M/s. Kulithalai Municipality Versus The Assistant Commissioner of GST & Central Excise, Karur</h3> HC ruled on a local authority's challenge to a tax order, noting procedural irregularities in appeal filing. Despite technical deficiencies, the court ... Challenge to impugned order - 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 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 CGST Act, 2017, before the Additional Commissioner of Central Tax and Central Excise (Appeal), Trichy. The time for filing the appeal has already expired. 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 petitioner’s appeal shall be considered and disposed of on merits and in accordance with law. Petition disposed off. Issues:1. Exemption from payment of Service Tax as a local body under GST enactments.2. Applicability of notification No.14/2017- Central Tax (Rate) and constitutional provisions.3. Previous court decisions under similar circumstances.4. Collection and remittance of tax by the petitioner.5. Failure to file a statutory appeal under Section 107 of the CGST Act, 2017.6. Disposal of the Writ Petition and granting liberty to file an appeal.Analysis:The petitioner, a Local Authority under Section 69(2) of GST enactments, challenged an order dated 15.09.2023, claiming exemption from Service Tax based on notification No.14/2017-Central Tax (Rate) and constitutional provisions. The petitioner cited a previous judgment involving Cuddalore Municipality and Virudhachalam Municipality to support their case. The petitioner had collected tax for renting immovable property and remitted Rs. 5,80,518/-, which was appropriated in the impugned order. However, the court noted that the petitioner failed to file a statutory appeal under Section 107 of the CGST Act, 2017, within the stipulated time. Despite this, considering the petitioner's status as a local body, the court disposed of the Writ Petition, granting liberty to file an appeal within 15 days. The court directed that the appeal would be considered on its merits and in accordance with the law. The judgment concluded by stating that the Writ Petition was disposed of with the provided directions, without imposing any costs, and closed the connected miscellaneous petition.
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