Tvl Robin Recreation Club vs. The State Tax Officer
Original PDF →Facts
The petitioners, Tvl. Robin Recreation Club and Tvl. Solai Thendral Recreation Club, filed writ petitions challenging assessment orders and demand notices issued by the respective State Tax Officers. The impugned proceedings pertained to the assessment years 2012-2013, 2013-2014, and 2014-2015. The assessment orders and demand notices were passed under the Tamil Nadu Value Added Tax Act, 2006. The petitioners sought to quash these proceedings as illegal. The respondent tax authorities contended that the petitioners were providing services to non-members, making the Supreme Court's decision in the Calcutta Club Limited case inapplicable.
Held
The Court held that the issue was covered by previous decisions of the Supreme Court and High Courts, including the Supreme Court's ruling in State of West Bengal and Others Vs. Calcutta Club Limited, which was followed by this Court in similar cases like M/s. Ootacamund Club Vs. The Principal Commissioner of GST and Central Excise, Coimbatore and Railway Officers Club, Chennai Vs. Additional Commissioner of Service Tax. The Court found no useful purpose in relegating the petitioners to file appeals before the Appellate Authority under the Tamil Nadu Value Added Tax Act, 2006. The Court also rejected the respondent's contention that the petitioners provided services to non-members, stating there were no records to substantiate this claim. Consequently, the impugned orders were quashed. The Court allowed the writ petitions.
Key Issues
1. Whether the impugned assessment orders and demand notices issued under the Tamil Nadu Value Added Tax Act, 2006, for the assessment years 2012-2013, 2013-2014, and 2014-2015 are liable to be quashed? Petitioner's contention: The petitioner argued that the issue is no longer res integra and is covered by numerous decisions of the Supreme Court and High Courts, specifically referencing the Supreme Court's decision in State of West Bengal and Others Vs. Calcutta Club Limited. They prayed for the allowance of the writ petitions. Respondent's contention: The respondent argued that the petitioner was providing services to non-members, and therefore, the Calcutta Club Limited decision is not applicable to the present case. They prayed for the dismissal of the writ petitions.
Sections Cited
Tamil Nadu Value Added Tax Act, 2006
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
C O M M O N O R D E R By this common order, all these six Writ Petitions are being disposed of. _____________ Page No. 3 of 8 https://www.mhc.tn.gov.in/judis
Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice for the respondent.
In these Writ Petitions, the respective petitioners have challenged the impugned Assessment Orders dated 30.05.2023 and 28.03.2024 passed by the respondent for the Assessment Years 2012-2013, 2013-2014 & 2014-2015 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 as follows:- Sl. No W.P.(MD) No. Petitioner's Name Date of the impugned order Assessment Year 1 16343/2024 Tvl.Robin Recreation Club 30.05.2023 2012-13 2 16344/2024 Tvl.Robin Recreation Club 30.05.2023 2013-14 3 16345/2024 Tvl.Robin Recreation Club 30.05.2023 2014-15 4 16346/2024 Tvl.Solai
Thendral Recreation Club 28.03.2024 2012-13 5 16347/2024 Tvl.Solai
Thendral Recreation Club 28.03.2024 2013-14 6 16348/2024 Tvl.Solai
Thendral Recreation Club 28.03.2024 2014-15
The learned Senior Counsel for the petitioner would submit that the issue is no longer res integra and is covered by plethora decisions of the Hon'ble Supreme Court as also the High Courts. In this connection, a _____________ Page No. 4 of 8 https://www.mhc.tn.gov.in/judis reference was made to the decision of the Hon'ble Supreme Court in State was providing service to non-members and therefore, the above decision is not applicable to the present case. He would therefore pray for dismissal of these Writ Petitions.
In fact, under the similar circumstances, this Court had already passed an order dated 06.01.2022 in W.P.No.11607 of 2019 in the case of M/s.Ootacamund Club Vs. The Principal Commissioner of GST and Central Excise, Coimbatore by following the decision of the Hon'ble Supreme Court in Calcutta Club Limited's case referred to supra. A https://www.mhc.tn.gov.in/judis
Therefore, I do not wish to relegate the petitioner to file appeals before the Appellate Authority as no useful purpose will be served by relegating the petitioner to file appeals before the Appellate Authority under the provisions of the Tamil Nadu Value Added Tax Act, 2006. 8. That apart, the contention of the learned Additional Government Pleader for the respondent that the petitioner was providing service to non-members cannot be countenanced as there are no records to substantiate the same.
Under these circumstances, the impugned orders are liable to be quashed and are quashed. Thus, these Writ Petitions are allowed. No costs. Consequently, connected Miscellaneous Petitions are closed. 19.07.2024 Index: Yes / No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order JEN _____________ Page No. 6 of 8 https://www.mhc.tn.gov.in/judis Copy To: 1.The State Tax officer, Uthamapalayam Assessment Circle, Uthamapalayam, Theni District. 2.The State Tax Officer (ST), Madurai Rural West Circle, Madurai. _____________ Page No. 7 of 8 https://www.mhc.tn.gov.in/judis C.SARAVANAN
, J.
JEN Common Order in W.P.(MD) Nos.16343 to 16345 and 16346 to 16348 of 2024 19.07.2024 _____________ Page No. 8 of 8 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.