Liability of GST — There is a liability to pay GST on rent payable to the land lord by the tenant and the said liability should also be discharged by the tenant but the court below did not advert to this fact when it passed the impugned order.

Held that :- It is needless to state that the petitioners shall issue an invoice mentioning the rents and the GST thereon to the respondents for the arrears which the respondent would have to pay and in future also petitioners should continue to do so. The amounts deposited towards rent for the month of November 2018 and the amounts deposited towards GST by the respondents are permitted to be withdrawn by the petitioners, who shall transmit the same to the competent authority under the GST Act, 2017. — KN Murthy Vs. Surender Bantia Premraj Surender Bantia [2020] 22 TAXLOK.COM 043 (Telangana)