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J. B. PARDIWALA, K. V. VISWANATHAN
State of Karnataka – Appellant
Versus
Taghar Vasudeva Ambrish – Respondent
Headnote: Read headnote
JUDGMENT :
J.B. PARDIWALA, J.
1. Since the issues raised in both the captioned appeals are the same and the challenge is also to the self-same judgment and order passed by the High Court of Karnataka, those were taken up for hearing analogously and are being disposed of by this common judgment and order.
2. These appeals arise from the judgment and order passed by the High Cout of Karnataka dated 07.02.2022 in Writ Petition No. 14891 of 2020 by which the writ petition filed by respondent No. 1 herein (original petitioner) was allowed thereby setting aside the order dated 31.08.2020 passed by the Appellate Authority for Advance Ruling, Karnataka (for short, “the AAAR”). The AAAR in its ruling had declared while affirming the ruling of the Authority for Advance Ruling, Karnataka (for short, “the AAR”) that the services provided by the respondent No. 1 herein (original petitioner) in the form of leasing of residential premises as hostel to students and working professionals does not fall within the ambit of Entry 13
The court affirmed that leasing of premises as a hostel for students constitutes a residential dwelling under GST law, qualifying for tax exemption regardless of the lessee's use.
Hostel services provided for residential purposes qualify for GST exemption under relevant notifications, emphasizing the interpretation of exemption notifications should favor the taxpayer.
The interpretation of 'house', 'shop', 'annual income', and 'reasonable requirement' under the Houses and Shops Rent Control Act, and the application of these provisions in determining the rights of ....
A tenant's change of user from commercial to residential use constitutes a breach of tenancy terms under Section 108(o) of the Transfer of Property Act, independent of any proof of damage to the prem....
The tenant's acquisition of alternative accommodation under Section 13(1)(l) of the Rent Act justified eviction, with the principle of greater hardship being irrelevant in this context.
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