TaxTMI 
TaxTMI 
2026 (3) TMI 575
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....itioner has been rendering parking services to the Kolkata Municipal Corporation and collecting parking charges on its behalf. 3. Mr. Shraff, learned Advocate appearing for the petitioner submits that the petitioner has been rendering parking services and collecting parking charges upon being authorized by the Kolkata Municipal Corporation as the petitioner does not have any right of ownership over the parking spaces. It is submitted that since the Kolkata Municipal Corporation is performing functions in terms of the provisions of Article 243W read with the Twelfth Schedule of the Constitution of India, therefore, the petitioner who has been realising parking charges upon being duly authorized by the Kolkata Municipal Corporation cannot ....
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....g without any GST component. A copy of the said certificate handed up to court is taken on record. A copy of the said certificate is also handed up to the learned Advocate for the respondent. 8. It is submitted that in absence of any instruction from the Kolkata Municipal Corporation, the petitioner has not been collecting any amount on account of GST from the recipients of parking services and as such the petitioner cannot be asked to pay the same. Mr. Shraff further submits that the petitioner is a Co-operative Society of some 250 members and that if the petitioner is directed to pay GST, without the petitioner collecting the same from the end-users of the parking services, the petitioner will be unjustly saddled with financial burden.....
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.... part of the records before the proper officer. 13. In such view of the matter, the order impugned dated January 24 of 2025 cannot be faulted. However, since the order impugned has rejected the petitioner's contention on the ground that the petitioner has failed to "furnish any document (Agreement) with Kolkata Municipal Corporation in support of" its claim that it had "collected parking charges on behalf of Kolkata Municipal Corporation" and since the petitioner has demonstrated a semblance of a case that the petitioner is acting on behalf of the Kolkata Municipal Corporation this Court is of the view that the petitioner should be granted an opportunity to approach the proper officer and demonstrate, on the basis of the documents which ....
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....his order. 19. If the adjudicating authority is not convinced with the petitioner's submission it will record its findings on such aspect and the same would be treated as supplementary/additional reasons in support of the order dated January 21, 2025. 20. The course thereafter shall depend on the ultimate decision taken by the adjudicating authority in terms of this order. The petitioner shall also be entitled to take steps against the impugned order together with its supplement in accordance with law, if the petitioner is aggrieved thereby. Re: CAN 1 of 2026 21. CAN 1 of 2026 has been filed bringing on record an e-mail dated January 30, 2026 issued to the petitioner by the petitioner's Banker indicating that garnishee proceedin....