2023 (6) TMI 228

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 9591, 9592 and 9593 of 2023 And W. M. P. (MD) No. 8534 of 2023 - -<br>GST<br>Honourable Ms.Justice P.T.Asha In all cases For the Petitioner : Mr.Suhrith Parthasarathy For the R1 : Mr.R.Nandhakumar Senior Panel Counsel assisted by Ms.S.Ragavendre Junior Standing Counsel In W.P.(MD) Nos.9591 and 9592 of 2023 For the RR2 & 3 : Mr.J.John Rajadurai Government Advocate In W.P.(MD) No.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent under License Agreement dated 05.04.2017. 2.3. W.P.(MD) No.9593 of 2023 is filed for the issue of a Writ of Mandamus, directing the respondents to refrain from collecting any Goods and Services Tax (GST) on the amounts paid by the petitioner to the fourth respondent under License Agreement dated 05.04.2017. 3. It is the case of the petitioner that they are running Duty Free Shops in var....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authority from time to time and such increase of licence fee shall be payable by the licensee without any protest or dispute. 5. That the Licensee shall pay all rates, assessment, outgoing and other taxes whatsoever in respect of the said premises." 4. It is the further case of the petitioner that originally they were paying service tax at 15% per month for the services being rendered ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... itself was without jurisdiction, the petitioner requested refund of service tax. Meanwhile, in July, 2017, the Tamil Nadu Goods and Service Tax Act came into force. However, the GST Department took a stand contrary to the order of the Tribunal and stated that the sale had taken place within the Duty Free Shops is an interstate supply, which is liable to IGST. Therefore, the petitioner has come fo....