Key Quantitative Figures

The company had deposited ₹1,71,68,672 (approximately ₹1.72 crore) with relevant authorities at the time of filing the petitions in 2018.

Dates of Action

  • Tribunal Order Date: April 27, 2026
  • Order Signed by Tribunal Manager: May 18, 2026
  • Company Received Order: July 21, 2026
  • Disclosure Date: July 22, 2026
  • Original Petitions Filed: 2018 (TMP Nos. 51 to 56 of 2018)
  • Assessment Years Covered: 2006-07, 2007-08, and 2008-09
  • Earlier Tribunal Orders: August 28, 2015 and March 13, 2017

Parties Involved

  • Speciality Restaurants Limited (Petitioner)
  • Tamil Nadu Sales Tax Appellate Tribunal, Chennai (Additional Bench)
  • Relevant tax authorities
  • Company's tax advisors

Legal Context

The petitions were filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, seeking rectification of the Tribunal's earlier common order dated August 28, 2015 and subsequent order dated March 13, 2017. The petitions specifically concerned State Tribunal Appeal Nos. 90, 91 and 236 of 2014 and State Tribunal Review Appeal Nos. 1, 2 and 3 of 2016.

Subject Matter

The dispute related to the levy of value added tax on the supply of food and non-alcoholic beverages by the Company's restaurants, specifically regarding the applicable rate of tax under Section 7(1)(a)/7(1)(b) of the Tamil Nadu Value Added Tax Act, 2006.

Tribunal Decision

The Tribunal dismissed all six petitions (TMP Nos. 51 to 56 of 2018), holding that no error apparent on the face of the record exists warranting rectification. The order thereby affirms the Tribunal's earlier orders dated August 28, 2015 and March 13, 2017.

Financial Impact

Since the company had already deposited the full demanded amount of ₹1,71,68,672 at the time of filing the petitions in 2018, the order does not entail any additional cash flow impact on the Company. The financial impact is limited to the amount already deposited.

Operational Impact

There is no impact on the operations or other activities of the Company.

Company Response

The Company is in discussions with its tax advisors and evaluating the order. The Company will pursue legal remedies as may be available and advised.

Additional Information

The disclosure will also be available on the company website at www.speciality.co.in.