Page 102 - GSTL_14th May 2020_Vol 36_Part 2

204 GST LAW TIMES [ Vol. 36
upon compliance of the formalities in Section 83(1). Accordingly, the issue
is answered in favour of the Revenue.
Epilogue :
“A tax collector should collect taxes from a taxpayer just like a bee col-
lects honey from a flower in an expert manner without disturbing its
petals” - Kautilya in Arthashastra.
38. The new regime under the GST Act, 2017 is a new legislative crea-
tion by which the Union Government along with all the State Governments have
streamlined various statutes under which tax was earlier collected to enhance the
ease of doing business by preventing multi-point taxation that was extremely
cumbersome and time consuming for the citizens of India. The raison d’etre of
the GST Act, 2017 is to reduce the burden of tax and also to simplify the proce-
dures. This, however, is coupled with certain far reaching and drastic measures
that would be applicable on persons who evade the payment of such taxes. One
need not stress the importance of the responsibility that comes upon the Gov-
ernment officials who take such drastic measures upon the citizens of this coun-
try. Nonetheless, these drastic provisions come with a purpose, and that is to
ensure collection of taxes so that the inequities in society may be reduced by the
Government. Provisions such as provisional attachment are necessary to ensure
that persons who intend to evade taxes and/or are a part of a mechanism to de-
fraud the Government are nipped in the bud and appropriate taxes can be col-
lected from such persons.
39. I would like to show my appreciation to Mr. Chakrabarti and Mrs.
Gupta for their diligent work in assisting the Court.
40. In view of the above conclusion, all the writ petitions are disposed
of. Urgent photostat certified copy of this order, if applied for, should be made
available to the parties upon compliance with the requisite formalities.

_______

2020 (36) G.S.T.L. 204 (Telangana)

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT
HYDERABAD
M.S. Ramachandra Rao, J.
K.N. MURTHY

Versus
SURENDER BANTIA PREMRAJ SURENDER BANTIA
Civil Revision Petition No. 263 of 2020, decided on 12-3-2020
1
Renting of immovable property - Levy of GST - Recovery thereof from
Tenant - Undisputedly, GST is leviable on aforesaid services if annual rent
exceeds ` 20 lakh and same is recoverable from tenant - Accordingly, tenant
directed to pay GST @ 18% along with rent to owner, who shall issue proper
________________________________________________________________________
1 On appeal from Order dated 2-12-2019 in I.A. No. 451 of 2019 in OS. No. 230 of 2019 by Addition-
al Chief Judge, City Civil Court, Hyderabad.
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