2020 (5) TMI 501

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....r the assessment year 2009-2010 to 2011- 2012 and at 14.5% for the assessment year 2012-2013 to 2014- 2015 under Section 7(1)(a) of the Act. 4. Earlier separate re-assessment orders dated 2.7.2014 were passed for assessment year 2009-2010 to 2011-2012 wherein the tax paid under Section 7(1)(b) was accepted. 5. However, even before the communication of the aforesaid assessment orders dated 2.7.2014 to the petitioner, recovery notice dated 10.9.2014 was served on the petitioner. 6. Under these circumstances the recovery notice dated 10.9.2014 was challenged before this court in W.P.No. 26298 of 2014. By an order dated 31.10.2014, the recovery proceedings initiated vide a notice dated 10.9.2014 was quashed as the respective assessment orders dated 2.7.2014 were dispatched only on 17.9.2014 only after the issue of the recovery notice dated 10.9.2014. 7. While quashing the aforesaid recovery notice dated 10.9.2014, liberty was given to the petitioner to challenge the assessment orders in the manner known to law. 8. Pursuant to the aforesaid order of this court in W.P.No.26298 of 2014, fresh notices were issued for all the 6 assessment years which have culminated in the impugned ord....

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....% and later at 4% under Section 7(1)(b) of the Tamil Nadu VAT Act ,2006. 15. It is further submitted that notices 26.3.2012 were issued for the assessment years 2009-2010 to 2011-2012. These notices sought to treat the sale of food /beverages from the premises registered with TIN No. 3382242419 under Section 7(1)(a) of the Tamil Nadu VAT Act, 2006 as sale by One Star hotel and therefore demanded a differential tax from the petitioner at 12.5%. 16. The petitioner also replied to the same by its replies dated 23.05.2012. Meanwhile, separate assessment orders 23.5.2012 came to be passed for these three assessment year in TIN No. 3382242419 in Form L. These assessment orders accepted the returns filed by the petitioner. 17. However, the respondent thereafter proceeded to issue a demand notice dated 10.9.2014 which was challenged in W.P .No. 26298 of 2014 which culminated in the issue of order dated 31.10.2014 of this court as mentioned above. 18. The learned counsel for the petitioner submits that the hotel business which was started during May 2008 was different from the One Star category services provided by the petitioner with a bar. 19. It is therefore submitted that it was no....

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.... submitted that instead of preferring appeals, the petitioner had filed applications before the authority under section 84 of the Tamil Nadu Value Added Tax Act, 2006 and on 28.7.2016 these applications were rejected by the assessing officer and thereafter the petitioner has been issued with the demand notice dated 27.7.2016.It is submitted that the writ petition has no merits and is liable to be dismissed. 27. Before me, apart from placing reliance on the 3 decisions, a copy of letter dated 24.3.2003 of the Government of India Department of Tourism; (H&R Division) has been filed by the learned Counsel for the Petitioner. The said letter contains a detailed Guidelines for certifying a hotel under the Star Category. 28. The real question in these writ petitioner is whether the restaurant of the petitioner was part of its One Star service and whether separate registration in 2011 for the running a Bar will have any bearing on the assessment made in the impugned orders? 29. It is noticed that the petitioner originally obtained registration on 19.5.2008 of the restaurant. Thereafter, the petitioner obtained a separate registration on 13.10.2008 for providing lodging rooms and connec....

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....eat, fish and vegetables N N N N N Meats & fish in freezers, vegetables must be separate. Tiled walls, non-slip floors N N N N N   Head covering for production staff N N N N N   Daily germicidal cleaning of floors N N N N N   Clean utensils N N N N N   Six monthly medical checks for production staff N N N N N   All food grade equipment, containers N N N N N   Ventilation system N N N N N   First-aid training for all kitchen staff N N N N N   Drinking water N N N N N Water treated with UV + filtration is accepted. Garbage to be segregated - wet and dry N N N N N To encourage recycling wet garbage area to be airconditioned for 3* & 5*D Receiving and stores to be clean and distinct from garbage area N N N N N   32. Alphabet "N indicates "necessary" while alphabet "D" desirable. Petitioner is also required to have a minimum of 1 Dining room for serving all meals and as a One Star Hotel, it is not mandatory for the petitioner to provide room service. 33. The registration granted to the petitioner by the Ministry of Tourism, Department of Tourism on 12.11.2009....