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KRISHNAN RAMASAMY
Thai Mookambikaa Ladies Hostel, rep. by M. K. Tamil Mani – Appellant
Versus
Union of India, represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi – Respondent
Headnote: Read headnote
JUDGMENT :
(Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records pertaining to the impugned order passed by the second respondent in Advance Ruling No.45/AAR/2023 dated 31.08.2023 and quash the same.)
1. Since the facts and circumstances are similar and also as common issues are involved in these Writ Petitions, they are taken up together and being disposed of vide this common order.
2. The petitioners herein, having obtained licence, are running private ladies hostels by providing residential accommodation and food to the college students and working women on monthly basis with reasonable tariffs. According to the petitioners, they are carrying on ladies hostels with a philanthropic motive and purpose for providing safe and secure environment for the student girls and working women who hail from far away places and remote villages and who are not in a position to secure independent residential accommodation by paying huge rents and advance in the city. The monthly tariff per student or per inmate range
Hostel services provided for residential purposes qualify for GST exemption under relevant notifications, emphasizing the interpretation of exemption notifications should favor the taxpayer.
The court affirmed that leasing of premises as a hostel for students constitutes a residential dwelling under GST law, qualifying for tax exemption regardless of the lessee's use.
Interpretation of the term 'Hotel' under the Act and the landlord's right to repossession in the absence of a valid agreement.
The interpretation of 'house', 'shop', 'annual income', and 'reasonable requirement' under the Houses and Shops Rent Control Act, and the application of these provisions in determining the rights of ....
Interpretation of Statute – Punctuation, though a minor element, may be resorted to for the purpose of construction – A construction leading to an anomalous result has to be avoided.
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