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.
\nFor the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha
\nFor the Respondent : A.S.G.I.,Aditya Bhushan Singhal,C.S.C.
\nORDER
\nThe 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 of 2017 is exempt. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Raj Kamal Healthcare Pvt. Ltd. Versus Union Of India And 3 OthersGST2018 (11) TMI 1412 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 6 (All.)ALLAHABAD HIGH COURT – HCDated:- 22-11-2018Writ Tax No. – 1435 of 2018 GSTPankaj Mithal And Ashok Kumar JJ. For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha For … Continue reading “M\/s Raj Kamal Healthcare Pvt. Ltd. Versus Union Of India And 3 Others”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15219","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15219"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15219\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nEven 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.
\nSri 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.
\nList for admission\/final disposal on the expiry of the above period.
\nUn<\/p>\n
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