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KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN

Pet. Counsel

Hardik V Thacker

Res. Counsel

Petitioner / Applicant	KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Gujrat
Date	Jul 30, 2018
Order No.	GUJ/GAAR/ADM/2018/30
Citation	2018(7) TAXREPLY 256
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Section 97

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Section 98

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ORDER
The applicant Kandla Port Trust (Deendayal Port Trust - DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. It is submitted that the applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against the terms of lease agreement. It is further submitted that some of the lessees are Government of India undertaking and the matter is under litigation at various jurisdictional level. It is also submitted that the applicant is paying GST as per invoices (revised rate) issued out of pocket, though no payment of lease rent and GST is being made by lease holders for disputed amount. 2. The applicant has....