Rent omission correction and tenant GST liability where monthly rent crosses the statutory threshold

An apparent omission in the operative portion of an order may be corrected in revision where the underlying decision already records entitlement to the omitted rent component. The note also states that, where monthly rent exceeds the statutory GST threshold and the annual rent crosses the prescribed limit, GST liability attaches to the tenant on the rent payable. The operative directions described include payment of GST on monthly rent, clearance of arrears from November 2018 onwards, issuance of invoices by the landlords, and withdrawal of deposited sums for transmission to the competent authority.

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Issues: Whether the rent for November 2018 also required inclusion in the operative direction, and whether the tenants were liable to pay GST at 18% on monthly rent exceeding the statutory threshold.

Analysis: The omission of November 2018 from the operative portion was treated as an apparent error, since the underlying order itself recorded entitlement to that month's rent. The Court further held that where the admitted monthly rent was Rs. 3,50,462/- and the annual rent exceeded Rs. 20 lakhs, liability to pay GST attached to the tenant under the GST regime. It therefore directed monthly deposit of GST on the rent, payment of arrears from November 2018 onwards, issuance of invoices by the landlords, and permitted withdrawal of the deposited sums for onward transmission to the competent authority.

Conclusion: The revision was allowed, the rent for November 2018 was included, and the tenants were directed to pay GST on the rent as well.

Final Conclusion: The impugned order was corrected to include the omitted rent component and to fasten GST payment obligations on the tenants in respect of the rent payable to the petitioners.

Ratio Decidendi: An obvious omission in the operative part of an order may be corrected in revision, and where rent exceeds the statutory threshold, GST liability on the rent is payable by the tenant.

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