2020 (3) TMI 724

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..... revision is filed challenging the order dated 02.12.2019 passed in IA.No.451 of 2019 in OS.No.230 of 2019 of the IX Additional Chief Judge, City Civil Court, Hyderabad, to the extent it went against the petitioners. 3. It is not in dispute that in para 5 of the said order, the Court below had also mentioned that the petitioners are entitled to rents for the month of November 2018. But in the la .....

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..... iability of the tenants to pay GST when the rents exceed Rs. 20 Lakhs per annum is settled law and it cannot be disputed that when the admitted monthly rent is Rs. 3,50,462/-, the total annual rent would exceed the said figure of Rs. 20 Lakhs and that the said liability is fastened by the provisions of the GST Act, 2017 on the tenant only. 7. Therefore, there shall be a direction to the responde .....

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..... or the month of November 2018 and the amounts deposited towards GST by the respondents are permitted to be withdrawn by the petitioners, who shall transmit the same to the competent authority under the GST Act, 2017. Accordingly, the Civil Revision Petition is allowed. As a sequel, the miscellaneous petitions, pending if any, shall stand closed. There shall be no order as to costs.
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