Bhandary Gas Agency Vs Joint Commissioner of Commercial Taxes
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- November 4, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Renting Residential Dwelling for Hostel Use Qualifies as Exemption from GST
Summary
The petition is allowed , and the impugned order dated 10.01.2024, rejecting the petitioner's refund appeal, is set aside . The High Court ruled that renting residential premises for use as hostels for students, teachers, and staff is exempt from GST…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “ a) Issue a Writ of Certiorari or any direction to quash and set aside the order bearing No.ZD2901240163160 dated: 10.01.2024 under S.107 of the Karnataka Goods and Services Tax Act, vide Annexure-A as it is without jurisdiction , arbitrary , void and illegal. b) Issue a Writ of…