State Bank Of India Officers vs Principal Commissioner
2021 Latest Caselaw 1667 Mad

                                                                          W.P. No.28696 of 2019



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 25.01.2021

                                                 CORAM

                                   THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                              W.P. No.28696 of 2019
                                                       and
                                              WMP.No.28445 of 2019

                1     State Bank of India Officers
                      Association (Chennai Circle) Rep. by its
                      General Secretary Mr.R.Balaji No.84 Rajaji
                      Salai Chennai 600001.
                                                                            …Petitioner
                                                    Vs.

                1      Principal Commissioner
                      Office of the Principal Commissioner of CGST
                      and Central Excise Chennai North
                      Commissionerate No.26/1 Mahatma Gandhi
                      Road Nungambakkam Chennai
                                                                            ...Respondent


                PRAYER: Writ Petition filed under Article 226 of the Constitution of India

                praying for the issuance of Writ of Certiorari Call for the records in the

                proceedings in order in Original No.21/2019 - Ch.N.GST (Commissioner)

                dated 27/06/2019 in file C.No.V/15/163 /2018 -Ch.N.Adj      passed by the

                respondent and quash the same as arbitrary and illegal.



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                                                                               W.P. No.28696 of 2019




                                     For Petitioner    : Mr.Joseph Prabakar
                                     For Respondent     : Mrs.Aparna Nandakumar
                                                        Senior Standing Counsel

                                                      ORDER

Both Mr.Joseph Prabakar, learned counsel for the petitioner and

Mrs.Aparna Nandakumar, learned Senior Standing Counsel appearing for the

respondents would concur on the position that the judgment of the Supreme

Court in State of West Bengal V. Calcutta Club Limited (29 G.S.T.L.545),

considering issues in relation to taxability of unincorporated associates and the

principle of mutuality must be taken into account while deciding the

petitioner’s assessment. The impugned order is dated 27.06.2019, whereas

the judgment of the Supreme Court is dated 03.10.2019 and the Officer did not

thus have occasion to take note of the same.

2. Hence impugned order of assessment dated 27.06.2019 is set aside

and the matter remitted to the file of the Assessing Authority to re-done in the

light of the judgment of the Supreme Court in Calcutta Club Limited (supra).

All issues are left open to be adjudicated de novo and in accordance with law.

https://www.mhc.tn.gov.in/judis/

W.P. No.28696 of 2019

3. In the light of the aforesaid, this Writ Petition is disposed. No costs.

Connected Miscellaneous Petition is closed.

25.01.2021

Index : Yes Speaking Order sl

To

1 Principal Commissioner Office of the Principal Commissioner of CGST and Central Excise Chennai North Commissionerate No.26/1 Mahatma Gandhi Road Nungambakkam Chennai

https://www.mhc.tn.gov.in/judis/

W.P. No.28696 of 2019

Dr.ANITA SUMANTH,J.

sl

W.P. No.28696 of 2019 and WMP.No.28445 of 2019

25.01.2021

https://www.mhc.tn.gov.in/judis/