{"id":76738,"date":"2026-09-23T08:48:39","date_gmt":"2026-09-23T08:48:39","guid":{"rendered":""},"modified":"2026-09-23T08:48:39","modified_gmt":"2026-09-23T08:48:39","slug":"prospective-gst-liability-limits-tax-on-taxi-stand-land-rentals-while-allotment-claims-require-a-reasoned-determination","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76738","title":{"rendered":"Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination."},"content":{"rendered":"<p>Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.<br \/>Case-Laws<br \/>GST<br \/>Goods and Services Tax on rental dues for land used as a Sumo Taxi Stand applies only from 08.07.2017, when the levy came into operation; payment for an earlier period cannot be compelled. The demand was consequently restricted to liability accruing from that date, with outstanding dues recoverable accordingly. The land-allotment claim was not determined on its merits and must be decided by the competent respondent through a reasoned speaking order in accordance with law within three months.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104087\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.Case-LawsGSTGoods and Services Tax on rental dues for land used as a Sumo Taxi Stand applies only from 08.07.2017, when the levy ca&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76738","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76738","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=76738"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76738\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}