Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Goods and Services Tax on rental dues for land used as a Sumo Taxi Stand applies only from 08.07.2017, when the levy came into operation; payment for an earlier period cannot be compelled. The demand was consequently restricted to liability accruing from that date, with outstanding dues recoverable accordingly. The land-allotment claim was not determined on its merits and must be decided by the competent respondent through a reasoned speaking order in accordance with law within three months.....