GST Department Would Not Be Liable if Hotel Management was Imposing Any GST Beyond Prescription of Act | HC
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- Last Updated on 15 September, 2023
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Case Details: Joint Commissioner of State Tax, Commercial Taxes Department v. State Consumer Disputes Redressal Commission - [2023] 154 taxmann.com 238 (Madras)
Judiciary and Counsel Details
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- Mrs S. Srimathy, J.
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A.K. Manikkam for the Petitioner.
Facts of the Case
In the present petition, the petitioner was the Joint Commissioner of State Tax, Commercial Taxes Department and it was submitted that some consumers have filed cases before the Consumer Forum citing the officials working in the Tirunelveli Commercial Taxes Division as opposite parties. It was contended that several hotels were levying GST tax on the supply of curd and the forum directed the Hotel Management as well as the Assistant Commissioner of State Tax jointly or severally to pay Rs. 10,000/- for making customer for putting the customer in distress.
High Court Held
The Honorable High Court noted that the Commercial Taxes Department executed statutory function under State GST Act and was not collecting any GST over and above what was prescribed in GST Act. If Hotel Management was imposing any GST beyond prescription of Act, petitioner Tax Department would not be liable for same and the consumers had right against Hotel Management but not against Commercial Tax Department. Therefore, the Court directed to forebear from entertaining any petition against statutory authority.
List of Cases Reviewed
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- Joint Commissioner, Central Excise v. President/District Consumer Dispute Redressal Forum [W.P.(MD) No. 21614 of 2019, dated 18-3-2022] (para ) followed.
List of Cases Referred to
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- Joint Commissioner, Central Excise v. President/District Consumer Dispute Redressal Forum [W.P.(MD) No. 21614 of 2019, dated 18-3-2022] (para 5)
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