9911796707
TMI Blog2023 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... And W. M. P. (MD) No. 8534 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... P.(MD) No.9593 of 2023 is filed for the issue of a Writ of Mandamus, directing the respondents to refrain from collecting any Goods and Services Tax (GST) on the amounts paid by the petitioner to the fourth respondent under License Agreement dated 05.04.2017. 3. It is the case of the petitioner that they are running Duty Free Shops in various Airports across the country. They state that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be payable by the licensee without any protest or dispute. 5. That the Licensee shall pay all rates, assessment, outgoing and other taxes whatsoever in respect of the said premises." 4. It is the further case of the petitioner that originally they were paying service tax at 15% per month for the services being rendered by the fourth respondent and the petitioner was included in their invoice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax. Meanwhile, in July, 2017, the Tamil Nadu Goods and Service Tax Act came into force. However, the GST Department took a stand contrary to the order of the Tribunal and stated that the sale had taken place within the Duty Free Shops is an interstate supply, which is liable to IGST. Therefore, the petitioner has come forward with the present writ petitions. 5. Today, when the mater is called, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
