M/S Ram Kamal Healthcare PVT. LTD. vs. Union Of INDIA And 3 Others
Held
The Court held that the exemption notification granted unconditional exemption for the upfront amount paid for long-term lease of industrial plots. The communication demanding GST was therefore illegal and without authority of law.
Facts
The petitioner was allotted an institutional plot by YEIDA and was asked to deposit GST at 18% on the premium charged. The petitioner claimed exemption under specific GST notifications, which was also confirmed by an Advance Ruling Authority.
Key Issues
Whether the upfront amount paid for allotment of an industrial plot is exempt from GST, and if an Advance Ruling on the matter is binding on the issuing authority.
Sections Cited
Section 11, Section 97, Section 95
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:191485-DB Court No. - 39 Case :- WRIT TAX No. - 1435 of 2018 Petitioner :- M/S Ram Kamal Healthcare Pvt. Ltd. Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Nishant Mishra,Suyash Agarwal,Vipin Kumar Kushwaha Counsel for Respondent :- A.S.G.I.,Aditya Bhushan Singhal,C.S.C.,Om Prakash Srivastava Hon'ble Saumitra Dayal Singh,J. Hon'ble Vinod Diwakar,J.
Heard Shri Suyash Agarwal, learned counsel for the petitioner, Shri Ankur Agarwal, learned Standing Counsel for the State and Shri Aditya Bhushan Singhal, learned counsel for respondent no. 3. 2. Upon earlier order passed, the matter was listed in top ten cases to ensure that this five year old tax matter could be heard and decided. Today, upon the matter being taken up, first a request for adjournment was pressed by Shri Singhal stating that his client has authorized another panel counsel to appear in this matter. The request made has been declined.
The present petition has been filed to quash the letter/communication dated 24.08.2018 issued by the Advisor to Yamuna Expressway Industrial Development Authority (hereinafter referred to as ‘YEIDA’) requiring the petitioner to d
The judgment continues below.
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