N.Suresh vs. The Commissioner

WP(MD)/2587/2023HC MadrasGSTCNR HCMD01014474202315 February 2023Bench: HONOURABLE MR JUSTICE P.D.AUDIKESAVALU5 pages
AI SummaryRemanded

Facts

The petitioner, N. Suresh, filed a writ petition seeking the return of 50% of rent paid, amounting to Rs. 4,94,125/-, and Rs. 1,50,750/- paid towards GST. The respondents are officials from the Hindu Religious and Charitable Endowment Department and the Executive Hereditary Trustee of Arulmigu Kottai Mariamman Thirukovil. The respondents informed the Court that, pursuant to proceedings dated March 30, 2021, the petitioner was permitted to continue the lease for the period from March 16, 2023, to April 16, 2023. A copy of these proceedings, delivered to the petitioner on January 25, 2023, was produced as proof.

Held

The Court noted that the respondents had taken action by permitting the petitioner to continue the lease for the period from March 16, 2023, to April 16, 2023, pursuant to earlier proceedings. Proof of this communication, delivered to the petitioner on January 25, 2023, was presented. In light of this action by the respondents, the Court found that there was nothing further requiring consideration in the writ petition. However, the Court clarified that this disposal would not prevent the petitioner from pursuing their rights before the proper forum if they still had any grievances, in accordance with the law. The writ petition was disposed of with these clarifications.

Key Issues

1. Whether the petitioner is entitled to a refund of 50% of the rent and the full amount paid towards GST, as per the prayers in the writ petition? Petitioner's Argument: The petitioner sought a direction for the respondents to return Rs. 4,94,125/- representing 50% of the rent paid in two installments, and Rs. 1,50,750/- paid towards GST. Respondents' Argument: The respondents submitted that the petitioner was permitted to continue the lease for the period from March 16, 2023, to April 16, 2023, in furtherance of earlier proceedings. They produced proof of this communication, which was delivered to the petitioner on January 25, 2023. This action by the respondents rendered further consideration of the writ petition unnecessary.

AI-generated summary — verify with the full judgment below

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.02.2023

C O R A M THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU N.Suresh

... Petitioner Vs. 1.The Commissioner, Hindu Religious and Charitable Endowment Department, 119, Uthamar Gandhi Salai, Nungampakkam, Chennai 600 034. 2.The Joint Commissioner, Hindu Religious and Charitable Endowment Department, Elis Nagar (Near Bus Stop), Madurai 625 016. 3.The Joint Commissioner, Hindu Religious and Charitable Endowment Department, Pandian Nagar, 1st Street, Dindigul 624 001. 4.C.P.M.S.V.P.Subashini, Executive Hereditary Trustee, Arulmigu Kottai Mariamman Thirukovil, Hereditary Trustee, Dindigul 624 001. ... Respondents PRAYER: Writ Petition filed under Article 226 of the constitution of India, to issue a Writ of Mandamus directing the respondents to return Rs.50 1/5 https://www.mhc.tn.gov.in/judis percentage of the rent Rs.4,94,125/- the 50 percentage of rent paid for 2 stalls and Rs.1,50,750/- paid towards GST to the petitioner. For Petitioner : Mr. P.Manikandan For Respondents : Mr. P.Sub

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