Durga Dass Foundation Vs Estate Officer, UT
Date: May 26, 2022
Court: High Court
Bench: Punjab and Haryana
Type: Writ Petition
Subject Matter
Constitutional validity of GST levy on ground rent/rental/Lease payments
Summary
Instant writ petition raises substantial questions to be gone into and inter alia to the following effect:-
(i) whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of India.
(ii) whether a lease of land is a “Service” as contemplated by Article 246-A read with Article 366 (12A) and 26A of the Constitution of India.
Notice of motion returnable for 02.11.2022.
Mr. Sumeet Jain, Addl. Standing Counsel, who is present in Court, enters appearance on behalf of respondents No.1 and 2 and waives service.
A complete copy of the writ paper-book already stands furnished to him.