Court Receiver Services Not Subject to GST Without Enforceable Obligations, Royalty Payments Not Considered 'Supply'.

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....Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court - In the absence of reciprocal enforceable obligations, it would not be correct to characterise the Defendant's occupation of the Suit Premises against payment of royalty as a 'supply' for 'consideration' on which GST is payable by the Court Receiver.....