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2023 (9) TMI 696 - MADRAS HIGH COURTLability of the GST department where the service provider charges excess GST from the customers - Customer approached the state consumer forum - Seeking to forbear the respondents to grant any relief in favour of any consumers against the petitioner's Department in Tirunelveli Division, in the Consumer Petition before them respectively - HELD THAT:- The petitioner is executing the statutory function under the State GST Act. The petitioner is not collecting any GST over and above what is prescribed in the GST Act. If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. Therefore, the petition filed by the so-called consumer is beyond the purview of the Act and the Consumer Court is not having any jurisdiction and pass orders against the statutory authorities and against the statutory functions. The petitioner, Commercial Taxes Department is executing the statutory function under the State GST Act and the petitioner is not collecting any GST over and above what is prescribed in the GST Act. If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. The consumer may have right against the Hotel Management but not against the Commercial Tax Department. Petition allowed.
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