GST not leviable on services provided by Court Receiver: High Court
[Bai Mamubai Trust v. Suchitra [2019] 109 taxmann.com 300 (Bombay)]
The issue was raised before the High Court of Bombay to determine the applicability of GST on services or assistance rendered by the Court Receiver appointed by the Court under Order XL of
Code of Civil Procedure (CPC).
The Honorable Court observed that as per Schedule-III of the CGST Act, services by any court or tribunal established under any law is neither a supply of goods nor supply of services. Rules given under Order XL of the CPC states that the Court Receiver should implement orders of the court and functions under the supervision and direction of the Court. Hence, office of the Court Receiver is an establishment of the High Court through which the orders issued by the Court are given effect to. Therefore, the services of the Court Receiver are to be considered as services provided by any Court. Accordingly, the fees or charges paid to the Court Receiver are not liable to GST. The Honorable High Court held that GST cannot be levied or recovered on services provided by the Court Receiver.
[Bai Mamubai Trust v. Suchitra [2019] 109 taxmann.com 300 (Bombay)]
The issue was raised before the High Court of Bombay to determine the applicability of GST on services or assistance rendered by the Court Receiver appointed by the Court under Order XL of
Code of Civil Procedure (CPC).
The Honorable Court observed that as per Schedule-III of the CGST Act, services by any court or tribunal established under any law is neither a supply of goods nor supply of services. Rules given under Order XL of the CPC states that the Court Receiver should implement orders of the court and functions under the supervision and direction of the Court. Hence, office of the Court Receiver is an establishment of the High Court through which the orders issued by the Court are given effect to. Therefore, the services of the Court Receiver are to be considered as services provided by any Court. Accordingly, the fees or charges paid to the Court Receiver are not liable to GST. The Honorable High Court held that GST cannot be levied or recovered on services provided by the Court Receiver.
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