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ANNAI ANGAMMAL ARAKKATTALAI (PRE MAHAL) vs. THE JOINT COMMISSIONER OR GST (APPEALS) & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
Joseph Prabhakar
Res. Counsel
R. Gowri Shankar

Petitioner / Applicant

ANNAI ANGAMMAL ARAKKATTALAI (PRE MAHAL)
Respondent THE JOINT COMMISSIONER OR GST (APPEALS) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 28, 2025
Order No.

W. P. (MD)No. 28502 of 2022 & WMP. No. 22506 & 22507 of 2022

Citation

2025(1) TAXREPLY 12321
Original Order
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ORDER

ORDER PER This writ petition has been filed challenging the order in original dated 23.02.2022 and order in Appeal dated 29.07.2022 passed by second respondent and confirmed by the first respondent respectively that demanded the petitioner to pay GST liability along with interest and full penalty for GST liability. 2. Heard Mr. Joseph Prabhakar, learned counsel appearing for the petitioner, and Mr. R. Gowri Shankar, learned Standing counsel appearing for the respondents . 3. Mr. Joseph Prabhakar, learned counsel for the petitioner submits that the petitioner is the charitable trust having registered office at Karur. Under the said trust petitioner runs a marriage hall under the name and style of M/s. Prem Mahal at Kovai Road. He submits that the petitioner registered as service provider under CGST Act w.e.f. 14.02.2020. 4. He contends that the CGST department preventive unit visited marriage hall on 23.01.2020 and asked to handover entire accounts and records. Hence,....

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