M/s Raj Kamal Healthcare Pvt. Ltd. Versus Union Of India And 3 Others
GST
2018 (11) TMI 1412 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 6 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-11-2018
Writ Tax No. – 1435 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha
For the Respondent : A.S.G.I.,Aditya Bhushan Singhal,C.S.C.
ORDER
The GST has been made applicable on premium paid on lease of property by virtue of Section 7 read with Schedule II of the Good and Service Tax Act, 2017 (in short of the Act). The two notifications no. 12 of 2017 and 32 of 2017 issued in exercise of powers under Section 11 (1) of the Act exempt service tax on one time upfront amount leviab
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2 of 2017 is exempt.
Even though the aforesaid Advance Ruling is final and conclusive, respondent no. 3 has issued notice dated 24.8.2018 for payment of GST on the premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, diagnostic centeres etc.
Sri Aditya Bhushan Singhal, learned counsel appearing for respondent no. 3 Sri C.B. Tripathi, Special counsel appearing for respondent 3 as well as learned counsel for Union of India and the learned Standing counsel for the State of U.P., all are directed to file counter affidavit within a month. Two weeks thereafter are allowed to the petitioner to file rejoinder affidavit.
List for admission/final disposal on the expiry of the above period.
Un
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