Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

There is a clear finding that the respondents are due monthly rents plus GST at 18% for 14 months. The respondents is directed to deposit rent with arrears of GST.

GST on Rent —-- Three Revisions arises out of the same suit between the same parties and so they are being disposed of by this common order. The petitioner filed eviction suit and prayed to direct the respondents to pay Rs. 12,87,452/- along with interest at 18% per annum from the date of the suit till realization and also to pay damages @ Rs. 7,00,000/- per month from the date of the suit till the date of vacating and handing over possession of the suit schedule properties. The respondents had not been paying rents from November, 2018 till January, 2019 including maintenance and GST; that they issued legal notice to the respondents on 25.01.2019 terminating the lease. The court observed that there was a direction to the respondents to deposit arrears of monthly rent from December, 2018 to January, 2019 and continue to pay monthly rents at the same rate from February, 2019 on or before 5th of each calendar month directly to the petitioners. This order was modified on 12.03.2020 asking the respondents to deposit rent for November, 2018 also with arrears of GST on rent from November, 2018 till 12.03.2020 in four (4) weeks. Therefore, the liability to pay GST is on the tenants only. There was also a direction to the respondents to pay GST @ 18% on the rent of Rs. 3,50,462/- payable every month to the petitioners. There is a clear finding that the respondents are due monthly rents + GST at 18% for 14 months. The court further observed that there is clear non-compliance with the lower Court’s order dt.27.08.2019 as modified in the order dt.12.03.2020 by this Court. Therefore, the defence of the respondents in the suit is liable to be struck off. Held that:- The Hon’ble High Court allowed the three CRPs with costs of Rs. 1,00,000/- to be paid by the respondents to the petitioners. The defence of the respondents in the suit is struck off; and the Court below is directed to proceed further in the matter and decide the suit. The Petitions, if any, in these Revisions shall stand closed.
Professional services available Audit Management
Tax Lok English Viedo
Tax Lok Hindi Viedo
Check Your Tax Knowledge
Youtube
HR Consulting services

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.