Case Law Details
Case Name : Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court)
Appeal Number : CWP-11577-2022 (O&M)
Date of Judgement/Order : 26/05/2022
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court)
Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions:
(i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of India ?
(ii) Whether a lease of land is a “Service” as contemplated by Article 246-A read with Article 366 (12A) and 26A of the Constitution of India ?
Brief Facts:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
