Seema Gupta Vs UOI
Date: September 27, 2022
Subject Matter
Renting of a residential dwelling by a proprietor of a registered proprietorship firm for personal use is exempt from GST
Summary
Renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of his/her proprieto…
Present writ petition has been filed challenging Clause (A)(b) of the Notification No.04/2022-Central Tax (Rate) dated 13 th July, 2022 , as unsustainable being ultra vires Article 14 of the Constitution of India and also beyond the powers conferred under the Goods And Services Tax Act, 2017 (GST). In the present writ petition, it has been averred that by way of the impugned notification dated 13…