Case Law Details
Bai Mumbai Trust Vs Suchitra (Bombay High Court)
Issue raised whether GST is applicable on services or assistance rendered by the Court receiver appointed by the Court under order XL of CPC.
Court observed that schedule III provides that services provided by any court or tribunal established under any law is neither a supply of goods nor supply of services. Court Receiver should implement orders of the court and functions under the supervision and direction of the Court. Hence, office of the Court Receiver is an establishment of the High Court through which the orders issued by the Court are given effect to.
Therefore, the services of the Court Receiver are to be considered as services provided by any Court. Accordingly, the fees or charges paid to the Court Receiver are not liable to GST. The Honorable High Court held that GST cannot be levied or recovered on services provided by the Court Receiver.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
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