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2020 (3) TMI 724 - HC - GSTLiability of the tenants to pay GST when the rents exceed ₹ 20 Lakhs per annum - Order 15A of the Civil Procedure Code - HELD THAT:- The liability of the tenants to pay GST when the rents exceed ₹ 20 Lakhs per annum is settled law and it cannot be disputed that when the admitted monthly rent is ₹ 3,50,462/-, the total annual rent would exceed the said figure of ₹ 20 Lakhs and that the said liability is fastened by the provisions of the GST Act, 2017 on the tenant only. There shall be a direction to the respondents/tenants to pay every month to the Competent Authority under the GST Act, 2017, tax @ 18% on the rent of ₹ 3,50,462/- payable every month to petitioners. The arrears of GST on the rent for the period from November 2018 till date shall be deposited to the credit of OS.No.230 of 2019 by the respondents within four (4) weeks from the date of receipt of a copy of this order along with the rent for the month of November 2018. Petition allowed.
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