Assessment Orders Quashed Under Tamil Nadu VAT Act; Writ Petitions Allowed Due to Insufficient Evidence and Precedents.

The HC quashed the impugned Assessment Orders under the Tamil Nadu Value Added Tax Act, 2006, allowing the six Writ Petitions. The court rejected the respondent's argument regarding services to non-members due to insufficient evidence. The court's decision was based on established precedents, including the Supreme Court's ruling in the Calcutta Club case. All connected Miscellaneous Petitions were closed without costs.

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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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