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2023 (10) TMI 409 - TELANGANA HIGH COURTPayment of GST under Reverse Charge Mechanism (RCM) - guarantee/security to the bank provided by the Managing Director by providing the personal properties as security and personal guarantee - N/N. 13/2017- Central Tax (Rate) dated 28.06.2017 - HELD THAT:- A plain reading of the notification referred to in the preceding paragraphs would clearly give an indication that the Central Government vide the said notification had specifically notified that the services provided by the Director of a company or a body corporate to the said company or said body corporate be leviable of tax on reverse charge basis and in the said event, the company would become liable to pay the tax for the said services. The said notification is also not under challenge and the same still holds good. In the teeth of the said notification, the finding arrived at by the respondent No. 1 at the first instance dated 18.11.2021 and the order in original dated 31.03.2023 passed by the respondent No. 3 also cannot be said to be in any manner erroneous, arbitrary or bad in law - No strong case made out by the petitioner calling for interference with the said impugned order. Petition dismissed.
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