N.L.SASHI Vs. TAMIL NADU HOUSING BOARD

JUDGEMENT

(1.) Aggrieved by the impugned letters in and by which the petitioners have been directed to pay the GST component on the sale consideration relating to the purchase of flats, which has since been paid under protest by the petitioners, the present writ petitions have been filed seeking quashment of the impugned letters and also seeking refund of the amount and penal interest paid by the respective petitioners/allottees.

(2.) In certain writ petitions, miscellaneous petitions have been filed praying to permit the petitioners to file a single writ petition, which, upon consideration, are ordered as prayed for on payment of single court fee.

(3.) Barring the dates, since in all the writ petitions the issue raised is one and the same, they are taken up together and disposed of by this common order. Since the issue is on the legality of the GST amount charged from the petitioners towards the purchase of the flats, this Court is not going into the averments of the individual writ petitions, but suffice to encapsulate the gist of the facts that are common in all the writ petitions with reference to the legal issues involved.