Madras High Court
M/S.Vgp Housing Pvt Ltd vs The Commissioner Of Gst & Central ... on 21 January, 2021
Writ Petition No.1223 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
Writ Petition No.1223 of 2021
and
WMP. No.1376 of 2021
M/s.VGP Housing Pvt Ltd.,
(rep by its Director (M/60),
VGP Square, No.6, Dharmaraja Koil Street,
Saidapet, Chennai 600 015. …Petitioner
Vs
1.The Commissioner of GST & Central Excise,
South Commissionerate,
No.692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035.
2.The Entertainment Officer,
Sholinganallur Assessment Circle,
No.141, Burma Colony, 1st Main Road,
Perungudi, Chennai - 600 096.
… Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying for the issuance of Writ of Certiorari, to call for the records of the
respondent in the impugned Order in Original No.04/2020 (C), DIN -
20200559TL00005P5COD dated 05.05.2020, quash the same as it has been
passed contrary to Entry 62 of List II of Seventh Schedule to the Constitution
of India by levying service tax on entry fees on amusement park which is
subject matter of entertainment tax by the State Government; levying service
tax on outright transfer of immovable proeprty as contemplated under Section
53A of the Transfer of Property Act; confiming the levy of sevice tax twice on
the ground that service tax ought to have been paid under a different of
https://www.mhc.tn.gov.in/judis/
1
Writ Petition No.1223 of 2021
category of taxable sevice contrary to Section 65B(44) of the Finance Act, 2012
as there is no separate of category of taxable services with effect from
01.07.2012; levying service tax on the amount received for construction of
inidviidual villas contrary to the law laid down by the Supreme Court in the
case of Marco Marvel (2012) 25 STR J154; confimring the levy of service tax
proposed in the Show Cause Notice issued without invoking the saving clause
as provided in Section 174 of the CGST Act 2017; and without considering the
objections raised and decisions relied upon in support of the submissions
regarding the maintainability of Show Cause Notice and against the proposals
in the Show Cause Notice.
For Petitioner : Mr.K.Vaitheeswaran
For Respondents : Ms.R.Hemalatha,
Senior Standing Counsel
ORDER
The challenge in the present matter is to an order of assessment dated
05.05.2020 levying service tax. Learned counsel for the petitioner today
requests that the petitioner may be permitted to file a statutory appeal
challenging the impugned order. Limitation in regard to the same stands
extended by series of judgments of the Supreme Court, such as order dated
23.03.2020 in SMW(C) No.3 of 2020, titled as “In Re: Cognizance for
Extension of Limitation”, where the Supreme Court has taken note of the on-
going pandemic and has extended the limitation including limitation for filing
of appeals.
https://www.mhc.tn.gov.in/judis/
Writ Petition No.1223 of 2021
2. In the light of the aforesaid, the petitioner is permitted to file an appeal
within a period of four weeks from today, subject to all other statutory
compliances including payment of statutory pre-deposit.
3. This writ petition is dismissed granting liberty as above. Connected
miscellaneous petitions are closed. No costs.
21.01.2021
Index : Yes/No
Speaking Order/Non speaking Order
ska/sl
To
1.The Commissioner of GST & Central Excise,
South Commissionerate,
No.692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035.
2.The Entertainment Officer,
Sholinganallur Assessment Circle,
No.141, Burma Colony, 1st Main Road,
Perungudi, Chennai - 600 096.
https://www.mhc.tn.gov.in/judis/
Writ Petition No.1223 of 2021
Dr.ANITA SUMANTH,J.
ska/sl
Writ Petition No.1223 of 2021
and
WMP. No.1376 of 2021
21.01.2021
https://www.mhc.tn.gov.in/judis/
