One 74 Apartment Owners Association v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.07.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.7290 of 2021 and WMP.Nos.7795, 7796 & 7797 of 2021 One 74 Apartment Owners Association Represented by its Secretary Having office at One 74 Ceebros, 174 Sathyadev Avenue, MRC Nagar, Chennai-600 028.
...Petitioner
Vs.
1. Union of India Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.
2. Principal Chief Commissioner of GST and Central Excise 26/1, Uthamar Gandhi Rd., Thousand Lights West, Nungambakkam, Chennai 600 034.
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of certorari calling for the records pertaining to the impugned Circular dated 22.07.2019 bearing Reference No.109/28/2019-GST issued by the 1st Respondent and quash the same.
For Petitioner : Mr.R.Vishnu For Respondents : Mr.R.Hemalatha Senior Standing Counsel
O R D E R
In view of my order dated 01.07.2021 in W.P.Nos.5518 &1555 of 2020, 27100 & 30004 of 2019, this writ petition is allowed. In summary, the interpretation of Circular No.109/28/2019-GST to https://hcservices.ecourts.gov.in/hcservices/
the effect that any contribution above Rs.7,500/- would disentitle the Residential Welfare Association (RWA) to exemption, is contrary to the express language of the Entry in question as well as the intention thereof. To clarify, it is only contributions to RWA in excess of Rs.7,500/- that would be taxable under the Goods and Services Tax Act, 2017. Connected miscellaneous petitions are closed. No costs. Sd/- Assistant Registrar(CS-VIII) // True Copy// Sub Assistant Registrar ska To
1. Union of India Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.
2. Principal Chief Commissioner of GST and Central Excise 26/1, Uthamar Gandhi Rd., Thousand Lights West, Nungambakkam, Chennai 600 034.
+1cc to M/s.R.Hemalatha, Advocate, S.R.No.32426 W.P. No.7290 of 2021 and WMP.Nos.7795, 7796 & 7797 of 2021 KSM(CO) SU(03/09/2021) https://hcservices.ecourts.gov.in/hcservices/