Constitutional Validity Of Levy Of GST On Lease/ Rent Payments challenged in Supreme Court

Constitutional Validity Of Levy Of GST On Lease/ Rent Payments challenged in Supreme Court In this case, the petitioner has filed an SLP against the Bombay High Court's order in W.P. 715 of 2019, in which the High Court dismissed the petitioner's writ petition based on its earlier judgments in the case of the leviability of "service tax" under Chapter V of the Finance Act, 1994 on lease/rent payments.

Bombay High Court Order

Following relief was sought by Petitioner with Bombay High Court, "That this Hon'ble Court may be pleased to declare that the para 2 of the Schedule II to the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017 read with Sections 7 and 9 thereof are ultra vires the Constitution of India and consequently strike down the same;" However, the Writ Petition was dismissed by the Bombay High Court Download the Judgement of Bombay High Court Now Special Leave to Appeal has been filed with Supreme Court against this order.

Supreme Court Order

Let one advance copy be served on Shri N. Venkataraman, learned ASG, who may take the instructions in the matter and file the counter affidavit. Put up on 04.05.2022.