2022 (2) TMI 292

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.... -<br>GST<br>HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON'BLE Ms. JUSTICE B. S. BHANUMATHI Counsel for the petitioner : Mr. S. Suribabu, Advocate. Counsel for the respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax. ORAL JUDGMENT (Per Hon'ble Ms. Justice B. S. Bhanumathi) Heard Mr. S. Suribabu, learned counsel for the petitioner and Mr. Y. N. Vivekananda, learned Gover....

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....ontrary to the Notification and Circular issued by the Union of India, unsustainable in law, passed without application of mind, not considering any of the objections filed by the petitioner and is without jurisdiction; and ......." 3. Learned counsel for the petitioner submitted that the petitioner undertook to develop 25 flats and entered into an agreement with the land owner and in considerati....

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....as charged with tax under the guise of tax on service for development of the very same flats. 4. Learned Government Pleader, Commercial Tax, submitted that the Assessing Authority had given vivid reasons as to why the objections of the assessee were rejected and since appellate forum is provided, the petitioner has to first approach there and avail that alternative remedy before approaching this ....

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....as the petitioner could not satisfy any of the circumstances enumerated above and there is an effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference. 8. Further, in the present case, it needs a detailed examination of the elements in the taxing proposal and all the points raised by the petitioner herein can be considered by ....