KABEER REALITY PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner before this, Court Kabeer Reality Private Limited is a company registered under the Companies Act, 1956, has filed this present petition being aggrieved by the order / notice dated 08.07.2019 passed by the Deputy Commissioner, CGST & Central Excise, Division - V, Indore, by which the respondent No.2 has issued a notice to the tenants of the petitioner for initiating recovery against them.

(2.) It has been stated by the petitioner that the petitioner / Company is owner of a commercial building situated at 2, Kibe Compound, Chawani, Indore and the petitioner / Company is having various tenants in respect of the building in question. It has been further stated that the petitioner / Company is registered under the provisions of the Central Goods and Service Tax Act, 2017 (hereinafter referred as the Act of 2017) and is a taxable person under the Act of 2017. The petitioner / Company is carrying on business of renting immovable property and also provides allied services.

(3.) The petitioner / Company has further stated that earlier also, an order was passed in respect of recovery of service tax, dues on 03.10.2018, by respondent No.2 directing the tenants to deposit the rent with the State Exchequer, however, after recovery of entire dues along with penalty, the notice was withdrawn on 09.07.2019.