2019 (11) TMI 153 - HC - GST

Permission for withdrawal of appeal - Levy of GST and property tax - grievance of the petitioner-tenants is that respondent No.5 is insisting them to deposit the GST and the Property tax - HELD THAT - Petition dismissed as withdrawn

Summary

Issues:
1. Interpretation of provisions of private contract/lease deed regarding GST and Property tax liability for commercial rented premises at a Bus Stand.

Analysis:
The judgment by the High Court of Punjab and Haryana involved a case where six petitioners were operating shops within the premises of a Bus Stand in Jalandhar, which was constructed under a public-private mode. The main issue was the insistence by respondent No.5, M/s RRKK Infrastructure, for the petitioners to deposit GST and Property tax. The court noted that while it is undisputed that shops rented out for commercial purposes would attract service tax and, after the GST regime, GST, the nature of relief claimed by the petitioners was based on the interpretation of the provisions of the private contract, lease deed, or rent deed, if any.

The petitioners, through their learned counsel, eventually prayed for the withdrawal of the petition to pursue their remedy in accordance with the law before the appropriate forum. Consequently, the High Court dismissed the petition as withdrawn, granting the petitioners the liberty to seek their remedy as advised by law. The judgment did not delve into the specifics of the interpretation of the contract or lease deed regarding the GST and Property tax liability, as the petitioners opted to withdraw the petition for further legal recourse.