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TMI Blog2023 (9) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... ikkam Special Government Pleader For the Respondents : No Appearance ORDER This Writ Petition is filed for Writ of Mandamus, forbearing 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. 2. The petitioner is the Joint Commissioner of State Tax, Commercial Taxes Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T tax on the supply of curd before the second respondent against the Hotel Annapoorna, Palayamkottai and Assistant Commissioner of State Tax, Palayamkottai. However, the said consumer and the Assistant Commissioner of State Tax, Palayamkottai also added as one of the opposite parties. The said petition was allowed and directed the Hotel Management as well as the Assistant Commissioner of State Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n held as under:- "...3. Though the writ petitions have been filed for a prohibition, it appears that appropriate remedy against the order of the Consumer Forum rejecting the request for deleting the name of the petitioner was available to the petitioner under Article 227 of the Constitution of India as wide power has been vested with this Court in its power of Superintendence of all Court. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceeding before it. 5. Undoubtedly, the petitioner is neither necessary nor a proper party in the said proceeding. The 1st respondent Tribunal ought to have entertained the applications filed by the petitioner for deleting their name from the respective consumer complaints. If there was any complaint regarding the extra collection of tax by the hotels, it was open for the complainant (3rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. Therefore, following the said decision, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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