2020 (3) TMI 724

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....RDER Heard both sides. 2. This 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 ....

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....t passed the impugned order. 6. The liability 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, t....