https://www.taxtmi.com/caselaws?id=386161 The Bombay HC addressed GST treatment of services and payments connected with a Court Receiver under Order XL CPC. It held that services performed by the Court Receiver in that capacity fall within Schedule III of the CGST Act as services of a court or tribunal, so no GST is leviable on the Receiver's services or fees. It further held that royalty-like sums for alleged illegal occupation were compensation or damages, not consideration for a taxable supply, because GST requires reciprocal enforceable obligations and a consensual supply. GST may arise only where the payment is referable to a taxable supply, and any such liability may be discharged through the Receiver's agent or separate registration if required. en-us Fri, 13 Sep 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386161 The Bombay HC addressed GST treatment of services and payments connected with a Court Receiver under Order XL CPC. It held that services performed by the Court Receiver in that capacity fall within Schedule III of the CGST Act as services of a court or tribunal, so no GST is leviable on the Receiver's services or fees. It further held that royalty-like sums for alleged illegal occupation were compensation or damages, not consideration for a taxable supply, because GST requires reciprocal enforceable obligations and a consensual supply. GST may arise only where the payment is referable to a taxable supply, and any such liability may be discharged through the Receiver's agent or separate registration if required. Case-Laws GST Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386161