W.P.(MD)No.17590 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 31.07.2025 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD)No.17590 of 2025 and W.M.P.(MD)Nos.13431 and 13433 of 2025 V.S.Raghavan ... Petitioner -vs- 1.Joint Commissioner / Executive Officer, Arulmighu Mariamman Temple, Samayapuram, Trichy District. 2.The Commissioner, Hindu Religious and Charitable Endowments, Uthamar Gandhi Salai, Nungambakkam. 3.The Assistant Commissioner, Hindu Religious and Charitable Endowments, Trichy. 4.The Principal Chief Commissioner of GST and Central Excise, Tamil Nadu and Puducherry, No.26, GST Bhawan, 1, Uthamar Gandhi Road, Thousand Lights West, Nungambakkam, Chennai - 600 034. ... Respondents ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)No.17590 of 2025 PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the Tender in Na.Ka.No.2678-2/1434/Chi4 for the period from 01.07.2025 to 30.06.2026 (Fasli 1435), dated 07.05.2025, issued by the first respondent and quash that portion of the tender so far as it relates to Clause No.14 by which 18% of GST is proposed to be collected on the fees paid by the petitioner for permitting the petitioner to run the Prasadam Stall, within the premises of the temple. For Petitioner : Mr.T.Ramesh For R1 : Mr.V.Chandra Sekar Standing Counsel For R2 and R3 : Mr.SS.Madhavan Additional Government Pleader For R4 : Mr.N.Dilip Kumar Senior Standing Counsel ORDER In this Writ Petition, the petitioner has prayed for quashing the impugned tender notification in Na.Ka.No.2678-2/1434/Chi4, dated 07.05.2025, for the period from 01.07.2025 to 30.06.2026 [Fasli 1435], issued by the first respondent. 2. The first respondent has filed a counter affidavit stating that there is no competition in the tenders floated in view of the inclusion of the tax element ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)No.17590 of 2025 arising out of the respective GST mechanism. The relevant portion of the said counter affidavit reads as follows:- ''3.1 submit that Samayapuram temple used to give licence for selling prasadams, Collection of tonsured Hair, Collection Goats and hens or roosters Selling Fruit and Coconuts for pooja activities, selling of Photos etc in the temples. This licence was given only by the temples concerned. In as much as the activity of giving licence for selling prasadams, removal of tonsured hair, collection of Goats, hens and roosters, selling of fruit and Coconuts for poojas, Photo stall has not been undertaken by the Government and such activities do not attract GST under Revenue Charge Mechanisam under the provisions of CGST Act 2017. The demand of CGST made under Reverse Charge Mechanism fails to sustain as per the order passed in Original No:08/2023 involving Samayapuram temple. The order passed in the year 2023 lost sight of by the temple administration and hence Clause 14 was incorporated in the tender notification. Now the tenders in sealed covers were received but not opened due to the order passed by this Honourable Court and therefore, this Honourable Court may be pleased to permit the temple administration to issue fresh tender notification in respect of sale of Prasadams alone. If the burden of paying CGST is removed from the tender notification there will be much competition which is beneficial to the temple.'' ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)No.17590 of 2025 3. It is further noted that, as far as the petitioner is concerned, he is involved in the sale of Prasadams inside the temple, which is exempt under Notification No.2/2017 – Central Tax (Rate), Serial No.98, and the corresponding Notification issued by the State Government. 4. Considering the same, this Writ Petition is partly allowed, in terms of the averments made in Paragraph 3 of the counter affidavit filed by the first respondent, as extracted above. However, liberty is granted to the temple to recover the tax in case any taxes are imposed on the temple. No costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 31.07.2025 Index : Yes / No smn2 To:- 1.Joint Commissioner / Executive Officer, Arulmighu Mariamman Temple, Samayapuram, Trichy District. 2.The Commissioner, Hindu Religious and Charitable Endowments, Uthamar Gandhi Salai, Nungambakkam. ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)No.17590 of 2025 3.The Assistant Commissioner, Hindu Religious and Charitable Endowments, Trichy. 4.The Principal Chief Commissioner of GST and Central Excise, Tamil Nadu and Puducherry, No.26, GST Bhawan, 1, Uthamar Gandhi Road, Thousand Lights West, Nungambakkam, Chennai - 600 034. ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)No.17590 of 2025 C.SARAVANAN , J. smn2 W .P.(MD)No.17590 of 2025 31.07.2025 ____________ https://www.mhc.tn.gov.in/judis