Case Law Details
Case Name : Myrayash Hotels Pvt. Ltd. Vs Union of India (Supreme Court of India)
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Courts :
Supreme Court of India
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Myrayash Hotels Pvt. Ltd. Vs Union of India (Supreme Court)
The plea challenges the constitutional validity of GST Levy on Lease/ Rental Payments.
The Supreme Court of India has asked the petitioner(s) to serve an advance copy to the Additional Solicitor General to seek instructions in a plea challenging constitutional validity of levy of GST on lease/ rent payments. Justice M.R. Shah and Justice B.V. Nagarathna, while hearing the matter, observed, “Let one advance copy be served on Shri N. Venkataraman, learned ASG, who may take the instructions in the matter and file the counter affida...
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Author Bio
Sir,
The issue of levy of GST on Royalty/lease rental of mines, on minerals extracted from mines has been stayed by 3 High courts. Moreover, the issue has already been decided by Supreme Court in favour of assessee much earlier.
Refer details in the article published in the magazine (2022) 37 J.K.jain’s GST & VR Page R-55 to R-58.
CA Om Prakash Jain s/o J.K.Jain, Jaipur