ANNAI ANGAMMAL ARAKKATTALAI Vs. JOINT COMMISSIONER OR GST

JUDGEMENT

(1.) This Writ Petition has been filed challenging the Order-in-original, dtd. 23/2/2022 and Order-in-Appeal, dtd. 29/7/2022 passed by Second Respondent and confirmed by the First Respondent respectively that demanded the Petitioner to pay GST liability along with Interest and full Penalty for GST liability.

(2.) Heard Mr. Joseph Prabhakar, learned Counsel appearing for the Petitioner, and Mr. R. Gowri Shankar, learned Standing Counsel appearing for the Respondents .

(3.) Mr. Joseph Prabhakar, learned Counsel for the Petitioner submits that the Petitioner is the charitable trust having Registered Office at Karur. Under the said Trust Petitioner runs a Marriage Hall under the name and style of M/s. Prem Mahal at Kovai Road. He submits that the Petitioner registered as service provider under CGST Act w.e.f. 14/2/2020.