Madras High CourtWP/28696/2019disposed of

State Bank Of India Officers v. Principal Commissioner,

2021-01-25Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.01.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.28696 of 2019 and WMP.No.28445 of 2019 1 State Bank of India Officers Association (Chennai Circle) Rep. by its General Secretary Mr.R.Balaji No.84 Rajaji Salai Chennai 600001.

...Petitioner

Vs.

1 Principal Commissioner Office of the Principal Commissioner of CGST and Central Excise Chennai North Commissionerate No.26/1 Mahatma Gandhi Road Nungambakkam Chennai

...Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari Call for the records in the proceedings in order in Original No.21/2019 - Ch.N.GST (Commissioner) dated 27/06/2019 in file C.No.V/15/163 /2018 -Ch.N.Adj passed by the respondent and quash the same as arbitrary and illegal.

For Petitioner : Mr.Joseph Prabakar For Respondent : Mrs.Aparna Nandakumar Senior Standing Counsel

ORDER

Both Mr.Joseph Prabakar, learned counsel for the petitioner and Mrs.Aparna Nandakumar, learned Senior Standing Counsel appearing for the respondents would concur on the position that the judgment of the Supreme Court in State of West Bengal V. Calcutta Club Limited (29 G.S.T.L.545), considering issues in relation to taxability of unincorporated associates and the principle of mutuality must be taken into account while deciding https://hcservices.ecourts.gov.in/hcservices/

the petitioner's assessment. The impugned order is dated 27.06.2019, whereas the judgment of the Supreme Court is dated 03.10.2019 and the Officer did not thus have occasion to take note of the same.

2. Hence impugned order of assessment dated 27.06.2019 is set aside and the matter remitted to the file of the Assessing Authority to re-done in the light of the judgment of the Supreme Court in Calcutta Club Limited (supra). All issues are left open to be adjudicated de novo and in accordance with law.

3. In the light of the aforesaid, this Writ Petition is disposed. No costs. Connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar slTo Principal Commissioner, Office of the Principal Commissioner of CGST, and Central Excise Chennai North, Commissionerate No.26/1 Mahatma Gandhi, Road Nungambakkam Chennai.

+1cc to Mr.Aparna Nandakumar, Advocate Sr.4440 W.P. No.28696 of 2019 and WMP.No.28445 of 2019 BS(CO) srg 03/03/2021 https://hcservices.ecourts.gov.in/hcservices/