MOHD. YUNUSH Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Ramesh Singh, Learned Counsel for petitioner, Sri C.K. Parekh, Learned Counsel appearing for Respondent No. 2 - Nagar Nigam, Saharanpur and Learned Standing Counsel for Respondent Nos. 1, 3 and 4.

(2.) The petitioner who has entered into a contract upon an auction for realisation of ground rent from a Fair commencing from 31st August, 2017 for a month, has assailed the recovery certificate issued to him for deposit of Goods and Services Tax (hereinafter referred to as "G.S.T.") from the petitioner in terms of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act, 2017"). Recovery is being made as arrears of land revenue through the Collector/District Magistrate, Saharanpur for which a citation has been issued by the fourth respondent - Tehsildar, Saharanpur. The amount sought to be recovered mentioned in the citation is Rs. 10,74,000/- together with additional charges thereon. The recovery is being made as arrears of land revenue in terms of U.P. Revenue Code, 2006 read with U.P. Revenue Code Rules, 2016.

(3.) Challenge raised is that it is not the liability of the petitioner and rather it is the Nagar Nigam that has benefited from the contract and therefore it is the Nagar Nigam which is liable to pay the G.S.T. realisable under the Act, 2017.