2026 (1) TMI 1501

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.... On 25th March, 2021, the respondent entered into agreement of lease of plot No. 777, bearing Survey Nos. 178(P), 179(P), 182(P), 183(P), Tah. Nagpur (Rural), District Nagpur admeasuring 39504.718 Sq.Mtr. (9.76 Acres), situated in MIHAN notified area, Nagpur for agreed lease premium of Rs. 40,37,77,723/-. On 29.11.2024 the respondent, acting upon the request of the petitioners to transfer the lease to M/s MVH Habitates LLP, Nagpur, entered into fresh lease with M/s MVH Habitates LLP, Nagpur having received from the petitioners the transfer and other charges amounting to Rs. 11,45,09,691/-. The petitioners, however, paid the amount under protest. 3. The aforesaid amount consist of GST and interest on delay in payment of GST. The petitione....

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....titioners could not have paid the GST, being unaware of the payable amount. In turn, he cannot be blamed for the delay, if any, in payment of GST. 5. He has then referred to Rule 46 of Rules of 2017. It provides for particulars to be mentioned in the tax invoice raised by the registered person. Clause "m" of Rule 46 provides that these particulars should include the amount of tax charged in respect of taxable goods or services (Central Tax, State Tax, integrated tax, Union Territory Tax or Cess). He then referred to Rule 47 of the said Rules, which provides that invoice referred to in Rule 46, in case of the taxable supply of services, shall be issued within a period of thirty days from the date of supply of service. Accordingly, he argu....

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....ting bids, provides that the intending lessee shall bear all existing and future taxes payable over the plot. Reference is also made to Clause 7.11.2 of lease agreement to contend that the lessee i.e. the petitioners agreed to pay applicable goods and service taxes and any other taxes as levied by the statutory authority on the transaction of any amount between the lessee (petitioners) and lessor (respondent). 9. We do not find from both the provisions that the petitioners were under obligation to pay GST or any other tax, without invoice of tax raised by the respondent in terms of the provisions of the Act of 2017 read with Rules of 2017. We may note here that Section 122 of the Act of 2017, provides for penalty for certain offences Cla....