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2021 Supreme(Mad) 844

S.M.SUBRAMANIAM
M. Srinivasan – Appellant
Versus
Union of India, Rep. by its Secretary to Government, Ministry of Railways, Rail Bhawan, New Delhi – Respondent


Advocate Appeared:
For the Petitioners:Velayutham Pichaiya, L.Shanmuga Sundara Perumal, J. Vivekanandan, Advocates.
For the Respondents: P.T. Ramkumar, Standing Counsel, R6, V. Sundareswaran, SPC.

JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the fourth respondent with reference to instructions vide his letter No.M/C.300/Vehicle Parking/2017 dated 29.06.2017 and letter No.M/C.300/Policy dated 24.07.2017, respectively and quash the same as prima facie illegal, improper and not in accordance with the provisions of the GST Act and consequently, direct the respondents to permit the petitioner to collect GST on the usage of the vehicle parking lot from the recipient of the said service.

Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the third respondent herein dated 29.06.2017 in No.M/C.300/Vehicle Parking/2017 and quash the same and consequently, direct the 3rd respondent to allow the petitioner to collect GST at 18% from the customers in addition to the parking charges.

Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the four

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