9911796707
TMI Blog2020 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore respectfully prayed that this Hon'ble Court may kindly be pleased to issue writ of mandamus or certiorari any other similar writ or order or direction, directing the respondent no.2 to disclose as to whether the respondent no.1 has taken credit of the GST amount earlier Service Tax qua (GST REGN. N0.07AABCT0343BIZO) - charged by the petitioner in the rent bills raised against respondent no.1-the tenant-the end user, so as to the petitioner can recover the Service Tax now GST amount from the Tenant -the respondent no 1. Such other or further orders may be passed in favour of the petitioner and against the respondents as this Hon'ble Court deems fit and proper under the facts and circumstances of the case." 4. The Petitioner av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charging Service Tax/GST at the rate of 18% on the monthly rent, but Respondent No.1 has not been paying the said taxes. Notwithstanding the said default, Petitioner has been regularly depositing the taxes with the tax department. Mr. Sinha draws our attention to the tabulation in the petition, enumerating the monthly rent invoices for the period from November 2012 to June 2020. The said table captures the bill amount, Service Tax/GST component and the balance amount due and payable by Respondent No. 1 against each invoice. Mr. Sinha argues that even though Respondent No.1 has discharged the liability towards the rent amount, but the taxes levied on the invoices are outstanding. 7. Relying upon the provisions of the Finance Act and the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt petition. Mr. Sinha submits that the tax liability has been discharged by payment to the tax department, but since the ultimate liability of payment of service tax and GST is on the end user - tenant, Respondent No. 2 should be directed to provide the requisitioned information. 9. In our view, the present petition is misconceived. Apparently, Petitioner has not received the entire amount against the monthly rent invoices for the period commencing from November 2012 to June 2020. Petitioner contends that the outstanding amount is towards the tax component levied on the said invoices. In the present case, we have not been called upon to adjudicate as to whether the liability to pay the taxes is on the Petitioner or Respondent No. 1. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation to pay Service Tax/GST is irrespective of Respondent No. 1 taking credit of the taxes paid. Thus, in our view whether Respondent No. 1 has availed the credit of Service Tax/GST or not is immaterial and will not effect Petitioner's right, if any, to recover the same. At the cost of repetition, we reiterate that this right of recovery would have to be determined in the context of the clauses contained in the lease agreement, in appropriate proceedings. 10. Lastly, we would also like to observe that Learned counsel for the Petitioner is also unable to show any provision of law that puts an obligation on the tax department to furnish the information for which the mandamus is being sought. In case the petitioner has no such legal right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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