Page 103 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] K.N. MURTHY v. SURENDER BANTIA PREMRAJ SURENDER BANTIA 205
invoice mentioning rent, GST and recovery of arrears thereof - GST so re-
ceived will be transmitted to competent GST authorities by petitioner as per
law - Section 9 of Central Goods and Services Tax Act, 2017. [paras 6, 7]
Petition allowed
[Order]. - Heard both sides.
2. This revision is filed challenging the order dated 2-12-2019 passed in
IA. No. 451 of 2019 in OS. No. 230 of 2019 of the IX Additional Chief Judge, City
Civil Court, Hyderabad, to the extent it went against the petitioners.
3. It is not in dispute that in para 5 of the said order, the Court below
had also mentioned that the petitioners are entitled to rents for the month of No-
vember, 2018. But in the last part of the said order, by oversight the Court below
appears to have omitted to mention the said fact and only directed the respond-
ents to pay rents from December, 2018.
4. This being patent error on the part of the Court below in not includ-
ing the rent for the month of November, 2018 also in the order which is passed
under Order 15A of the Civil Procedure Code, it has to be held that petitioners
are also entitled to the rent for the said month of November, 2018 as well.
5. This apart, according to the petitioners, there is liability to pay Goods
and Services Tax on the rents payable to the petitioners by the respondents and
that the said liability should also be discharged by the respondents. But the
Court below did not advert to this fact when it passed the impugned order.
6. The liability of the tenants to pay GST when the rents exceed Rs. 20
Lakhs per annum is settled law and it cannot be disputed that when the admitted
monthly rent is Rs. 3,50,462/-, the total annual rent would exceed the said figure
of Rs. 20 Lakhs and that the said liability is fastened by the provisions of the GST
Act, 2017 on the tenant only.
7. Therefore, there shall be a direction to the respondents/tenants to
pay every month to the Competent Authority under the GST Act, 2017, tax @
18% on the rent of Rs. 3,50,462/- payable every month to petitioners. The arrears
of GST on the rent for the period from November, 2018 till date shall be deposit-
ed to the credit of OS. No. 230 of 2019 by the respondents within four (4) weeks
from the date of receipt of a copy of this order along with the rent for the month
of November, 2018. In default of payment of the same, the defence of the re-
spondents is liable to be struck off. It is needless to state that the petitioners shall
issue an invoice mentioning the rents and the GST thereon to the respondents for
the arrears which the respondent would have to pay and in future also petition-
ers should continue to do so. The amounts deposited towards rent for the month
of November, 2018 and the amounts deposited towards GST by the respondents
are permitted to be withdrawn by the petitioners, who shall transmit the same to
the competent authority under the GST Act, 2017.
8. Accordingly, the Civil Revision Petition is allowed.
9. As a sequel, the miscellaneous petitions, pending if any, shall stand
closed. There shall be no order as to costs.

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GST LAW TIMES  14th May 2020  103