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KULITHALAI MUNICIPALITY vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, KARUR
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Karunakar
Res. Counsel
N. Dilip Kumar

Petitioner / Applicant

KULITHALAI MUNICIPALITY

Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, KARUR
Court Madras High Court
State

Tamilnadu

Date Jun 7, 2024
Order No.

W. P. (MD) No. 11943 of 2024 And W. M. P. (MD) No. 10633 of 2024

Citation

2024(6) TAXREPLY 10150
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ORDER

ORDER Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondent takes notice to the respondent. 2. The petitioner is before this Court against the impugned order dated 15.09.2023. The petitioner is a Local Authority with in the meaning/definition provided in Section 69 (2) of the respective GST enactments. 3. It is the case of the petitioner that the petitioner is exempted from the payment of Service Tax as a local body in terms of notification No.14/2017- Central Tax (Rate) read with Article 243G and Article 243W of the Constitution of India. 4. The learned counsel for the petitioner would also place reliance on the decision rendered by this Court in the Context of Finance Act, 1994, under identical situation in the case of Cuddalore Municipality and Virudhachalam Municipality vs. The Joint Commissioner of GST & Central Excise vide order dated 22.03.2021 in W.P.No.8900 of 2018 and batch. 5. It is noticed that the petitioner has....

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