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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.Saravanan, J
S.Krishnamurthy – Appellant
Versus
The Managing Director, Tamil Nadu State Marketing Corporation Limited – Respondent
| Table of Content |
|---|
| 1. impugned notices require gst registration for bar licensure. (Para 2 , 3 , 4 , 5) |
| 2. licensing notices are considered academic due to expiration. (Para 6 , 9) |
| 3. assessment orders on gst liability highlight compliance demands. (Para 12 , 13 , 14) |
| 4. tasmac's status clarifies its role as an entity not equivalent to state government. (Para 25 , 26 , 27) |
| 5. tax liability arises exclusively from services classified as taxable under law. (Para 44 , 45) |
COMMON ORDER
In these batch of Writ Petitions, the Petitioners, who are licensees to operate Bars attached to TASMAC retail Shops under Rule 9B of the Tamil Nadu Liquor Retail Vending (in Shops and Bars) Rules, 2003 [formerly 9(A)] have challenged the respective impugned Notices passed by the 2nd Respondent, the District Manager, Tamil Nadu State Marketing Corporation [hereinafter referred to as TASMAC].
2. Details of the respective impugned Notices issued to the respective Petitioners by the District Manager, TASMAC are tabulated below in Table-1:-
Table-1
3. The respective impugned Notices exhorts the respective Petitioners to pay Goods and Service Tax (hereinafter referred to as GST) under the provisions of the Central Good
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