2024 (5) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th Arun For the Respondent : Mr.R.Nandha Kumar Senior Panel Counsel ORDER Mr.R.Nandha Kumar, learned Senior Panel Counsel takes notice for the first respondent and Mr.V.Balasubramanian, learned counsel takes notice for the second respondent. 2. This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner, learned Senior Panel Counsel f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned Order in Original were received by the Manager of the petitioner, but was not informed to the petitioner and thus, the petitioner was unaware of the impugned order. 6. On coming to know that the impugned order has been passed, the petitioner filed an appeal in Appeal No.129/2023-ST(Madurai) before the Department of Revenue, Office of the Commissioner of GST and Central Excise (Appeals), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner from renting of the property. 9. That apart, it is submitted that the rental income of a residential house has also been taxed, which is contrary to the provisions of the Finance Act, 1994 and the Notification issued therein. Hence, he submits that the impugned order is liable to be quashed. 10. The learned counsel for the first respondent, on the other hand, would submit that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h as the petitioner has failed to reply to the show cause notice No.07/ST/AC-TVL/2020 dated 15.10.2020 bearing Ref.C.No.V/ST/15/26/2020-Adjn. 13. Considering the fact that the petitioner has already paid the disputed tax and considering the fact that the petitioner is raising fundamental issue, which goes to the root of the issue, I am inclined to give a reprieve to the petitioner by quashing t....