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Snapshot-7-One Pager Snapshot of Round up of Latest GST Cases..

-Status of Recovery of demand on account of non-constitution of Tribunal.
-Taxability of Lease of commercial units on payment of one time lease premium and annual premium
-Release on Regular Bail

S.No

Section

Case Subject

Case

Held

Cases Referred

1

Section 112

Status of Recovery of
demand on account of
non-constitution of
Tribunal.

Shapoorji Pallonji and
Co. (P.) Ltd. v. State of
Bihar [2023] 150
taxmann.com 33 (Patna

The High Court held that subject to verification of the fact of deposit of a sum equal to 20
percent of the remaining amount of tax in dispute, or deposit of the same, if not already
deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section
107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay
under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of
the benefit, due to non- constitution of the Tribunal by the respondents themselves. The
recovery of balance amount, and any steps that may have been taken in this regard will
thus be deemed to be stayed.

-Angel Engicon
Private Limited vs. the
State of Bihar & Anr.

2

Section 7
and
Schedule
III

Taxability of Lease of
commercial units on
payment of one time
lease premium and
annual premium

Kedaram Trade Centre
[2023] 150 taxmann.com
34 (AAR - GUJARAT)

-Lease of plot for 90 years by the applicant is not "sale of land" but is a lease and
therefore, does not fall within the ambit of clause 5 of Schedule III of CGST Act, 2017.
-Lease of commercial units on payment of one time lease premium and annual premium
is a 'supply' falling within the ambit of section 7(1) of CGST Act,2017, read with clause 2
of Schedule II of CGST Act, 2017, which specifies that lease of a land or building as a
supply.
- The supply of the applicant is classified under sAC 9972 and would be leviable to tax at
the rate of l8%o (i.e. 9% GGST and 9% SGST) in terms of notification No. 1 I 0 I 7-
CT(Rate) dated 28.6.2017

Builders Association
of Navi Mumbai [Writ
Petition No. 12194 of
20171

3

Section 69
and
Section
132

Taxability of Lease of
commercial units on
payment of one time
lease premium and
annual premium

Vijay Garg v. State of
Haryana [2023] 150
taxmann.com 35 (Punjab &
Haryana

The High Court considered the case to be a fit one in which the petitioner be directed to
be released on regular bail as primarily-
-Evidence collected by the State against the petitioner were documentary;
-Investigation in this case was complete;
-It was not the case of the State that during the course of investigation the petitioner did
not cooperate;
-Petitioner had already undergone actual custody of nearly 01 year and 05 months; even
if convicted, the maximum sentence which can be imposed on him is 05 years;
-Most of the material witnesses for the prosecution, at the pre-charge stage, stand
examined; the proceedings that the petitioner faces are presently at the pre-charge stage
in which 37 prosecution witnesses still remain to be examined and that in case the
petitioner is even put to trial, the same is likely to take a long time to conclude

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