The single-judge bench permitted the petitioner to file a statutory appeal challenging an assessment order levying service tax within four weeks, citing Supreme Court judgments on extending limitation due to the pandemic. The writ petition was dismissed with this liberty.
Liberty to file statutory appeal within four weeks by payment of pre-deposit.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
Writ Petition No.1223 of 2021 and WMP. No.1376 of 2021
M/s.VGP Housing Pvt Ltd., (rep by its Director (M/60), VGP Square, No.6, Dharmaraja Koil Street, Saidapet, Chennai 600 015. .... Petitioner Vs 1.The Commissioner of GST & Central Excise, South Commissionerate, No.692, MHU Complex, Anna Salai, Nandanam, Chennai 600 035.
2.The Entertainment Officer, Sholinganallur Assessment Circle, No.141, Burma Colony, 1st Main Road, Perungudi, Chennai - 600 096.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent in the impugned Order in Original No.04/2020 (C), DIN - 20200559TL00005P5COD dated 05.05.2020, quash the same as it has been passed contrary to Entry 62 of List II of Seventh Schedule to the Constitution of India by levying service tax on entry fees on amusement park which is subject matter of entertainment tax by the State Government; levying service tax on outright transfer of immovable proeprty as contemplated under Section 53A of the Transfer of Property Act; confiming the levy of sevice tax twice on the ground that service tax ought to have been paid under a different of category of taxable sevice contrary to Section 65B(44) of the Finance Act, 2012 as there is no separate of category of taxable services with effect from 01.07.2012; levying service tax on the amount received for construction of inidviidual villas contrary to the law laid down by the Supreme Court in the case of Marco Marvel (2012) 25 STR J154; confimring the levy of service tax proposed in the Show Cause Notice issued without invoking the saving clause as provided in Section 174 of the CGST Act 2017; and without considering the objections raised and decisions relied upon in support of the submissions regarding the maintainability of Show Cause Notice and against
the proposals in the Show Cause Notice.
For Petitioner : Mr.K.Vaitheeswaran
For Respondents : Ms.R.Hemalatha, Senior Standing Counsel
O R D E R
The challenge in the present matter is to an order of assessment dated 05.05.2020 levying service tax. Learned counsel for the petitioner today requests that the petitioner may be permitted to file a statutory appeal challenging the impugned order. Limitation in regard to the same stands extended by series of judgments of the Supreme Court, such as order dated 23.03.2020 in SMW(C) No.3 of 2020, titled as "In Re: Cognizance for Extension of Limitation", where the Supreme Court has taken note of the on-going pandemic and has extended the limitation including limitation for filing of appeals.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
ska/sl
To
1.The Commissioner of GST & Central Excise, South Commissionerate, No.692, MHU Complex, Anna Salai, Nandanam, Chennai 600 035.
2.The Entertainment Officer, Sholinganallur Assessment Circle, No.141, Burma Colony, 1st Main Road,
Perungudi, Chennai - 600 096.
+1cc to Mr.R.Hemalatha, Advocate, S.R.No. 3673
Writ Petition No.1223 of 2021 and WMP. No.1376 of 2021
SR II(CO) GN(19/03/2021)
1 issue framed by the court
Whether the petitioner is permitted to file a statutory appeal challenging the impugned assessment order levying service tax notwithstanding limitation bars.
4 provisions across 4 enactments
M/s. VGP Housing Pvt Ltd.
The Commissioner of GST & Central Excise, South Commissionerate
The Entertainment Officer, Sholinganallur Assessment Circle
DR. JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
