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SEEMA GUPTA vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
MANMEET PRITAM SINGH ARORA
Pet. Counsel
Nidhi Gupta
Res. Counsel
Yash Aggarwal
Sumit K.batra
Manish Khurana

Petitioner / Applicant

SEEMA GUPTA

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 27, 2022
Order No.

W.P.(C) 10986/2022 & CM APPL.32131/2022

Citation

2022(9) TAXREPLY 6404
Original Order
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ORDER

Present writ petition has been filed challenging Clause (A)(b) of the Notification No.04/2022-Central Tax (Rate) dated 13th July, 2022, as unsustainable being ultra vires Article 14 of the Constitution of India and also beyond the powers conferred under the Goods And Services Tax Act, 2017 (GST). In the present writ petition, it has been averred that by way of the impugned notification dated 13th July, 2022, the exemption granted by a previous Notification dated 28th July, 2017 for renting of residential accommodation is no longer available to tenants who are registered under GST. It is further averred that this amendment is particularly affecting those who are doing their business as a proprietary concern, like the Petitioner. It is also averred that denial of exemption solely on the basis that the tenant is registered under GST is not based upon any intelligible differentia and the said differentia has no rational relation to the object sought to be achieved. On 30th Augus....

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