2022 (9) TMI 1387

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....Yash Aggarwal , Govt.Pleader for R-1. Mr.Sumit K.Batra, Advocate with Mr.Manish Khurana and Mr.Kshitij Chhabra, Advocates for R-2. Mr.Akshay Amirtanshu, Sr.Standing Counsel with Mr.Ashutosh Jain and Mr.Pratik Samajpati, Advocates for R-3 , 4 & 5 ORDER Present writ petition has been filed challenging Clause (A)(b) of the Notification No.04/2022-Central Tax (Rate) dated 13th July, 2022, as uns....

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....to the object sought to be achieved. On 30th August, 2022, the respondent no.1, 3, 4 & 5 had filed a counter affidavit in which it was averred as under:- "i. In this background, the GoM observed that renting of dwelling to businesses merited imposition of GST, while the existing exemption of renting of residential dwellings to non-businesses may continue. There is no justification for ....

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....usinesses" Thereafter, the respondents No. 3, 4 & 5 had taken time to file a clarificatory / supplementary affidavit. On the last date of hearing, learned counsel for the respondents No.3, 4 and 5 had handed over a supplementary affidavit. However, on the said date, learned counsel for the respondents No.3, 4 and 5 had prayed for some further time to file a better affidavit. Today, he has....

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....d (taken on rent) residential dwelling in course or furtherance of business. c. However, for the present purposes, it is reiterated for clarity that renting of a residential dwelling to a proprietor of a registered proprietorship firm who rents it in his personal capacity for use as his own residence and not for use in the course or furtherance of business of his proprietorship firm and s....