Grouneds of Writ-The Petitioner, being aggrieved by the demand raised by Respondent Nos. 5 and 6 for the levy of Goods and Services Tax (GST) on rental income received from the Police Department of the Government of Jammu and Kashmir, has filed the present Writ Petition. The Petitioner submits that the rental agreement, including the monthly rent, was entered into and fixed prior to the implementation of GST, and has not been revised thereafter. However, pursuant to the enactment of the GST law, the said rental income has become liable to tax, solely due to a statutory change in the tax regime.
Order-The Court, while disposing of the Writ Petition, held that the Goods and Services Tax (GST) shall be reimbursed by the Department of Home, in addition to the pre-determined rental amount. The Court further directed that the Petitioner shall obtain GST registration on or before July 31, 2025, and that the Government shall commence payment of GST along with rent starting from August 2025. Additionally, the Court issued directions for the constitution of a committee to examine and revise the prevailing rental rates, which have remained stagnant and unreviewed for a prolonged period.
GST Case Law Iqbal Mubarik Versus U.T of Jammu and Kashmir
Citation-2025 TAXONATION 1681 (J&K)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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