Union of India Vs TVH Lumbini Square
Date: September 9, 2021
Subject Matter
Interim Order permitting petitioner to pay GST (on Monthly Maintenance Charges) only towards the exceeded amount over and above the sum of Rs. 7,500/- is STAYED
Summary
Single-Judge ruling on GST exemption for RWA contributions upto ₹ 7,500 is stayed. T here is a legal issue that needs to be decided since the single-judge had also quashed the circular issued by the Revenue Department in the matter, which needs…
Heard Mrs. R. Hemalatha, learned Senior Standing Counsel appearing for the appellants. The following four propositions of law are raised by the appellants in these appeals. “1. As per Section 15, it is the transaction value that is subjected to GST and transaction value would be the entire amount contributed towards the maintenance charges. The transaction value cannot be bifurcated. Since n…