TMI Blog2020 (3) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not in dispute that in para 5 of the said order, the Court below had also mentioned that the petitioners are entitled to rents for the month of November 2018. But in the last part of the said order, by oversight the Court below appears to have omitted to mention the said fact and only directed the respondents to pay rents from December 2018. 4. This being patent error on the part of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. 7. Therefore, 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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