M/S Allied Engineers & Builders PVT. LTD. vs. M/S Muthoot Finance Limited & Anr
Held
The Court held that the disclosure of ITC availed by the tenant is immaterial to the petitioner's liability to pay taxes to the department. The Court also found no legal provision obligating the tax department to furnish such information.
Facts
The petitioner, a landlord, sought a direction from the High Court to the GST department to disclose if the tenant (Respondent No. 1) had claimed Input Tax Credit (ITC) for GST/Service Tax charged by the petitioner on rent invoices. The petitioner claimed the tenant had not paid these taxes despite availing credit.
Key Issues
Whether the tax department is obligated to disclose a tenant's ITC claims to a landlord, and whether such disclosure is relevant to the landlord's tax liability.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT
SANJEEV NARULA, J. (Oral) CM APPL. 12795/2020
Exemption allowed, subject to just exceptions.
The application is disposed of.
W.P.(C) 3597/2020
The Petitioner has preferred the present petition under Article 226 of the Constitution of India seeking the following reliefs: “It is therefore respectfully prayed that this Hon'ble Court may kindly be pleased to issue writ of mandamus or certiorari any other similar writ or order or direction, directing the respondent no.2 to disclose as to whether the respondent no.1 has taken credit of the GST amount earlier Service Tax qua (GST REGN. N0.07AA
The judgment continues below.
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