High Court of Madras23 June 2026

S. Thiruvenkadam v. Commissioner of Municipal Administration

For revenue

W.P. NO. 29338 OF 2024

The ruling in brief

Commercial exploitation of market-fee collection rights obtained through public auction was not exempt from GST as a municipal function, since petitioner was not a local authority; tender conditions required payment of taxes, and COVID-period lease waiver could not be claimed as of right while statutory dues remained unpaid

Provisions considered

Section 11 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Article 243W of Constitution of India, 1950

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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S. Thiruvenkadam v. Commissioner of Municipal Administration

The ruling in brief

Provisions considered

S. Thiruvenkadam v. Commissioner of Municipal Administration

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Cent Bank Home Finance Ltd. v. Commissioner, State Tax

Naroda Enviro Projects Ltd. v. Union of India

Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India