M/s OAM INDUSTRIES INDIA PVT. LIMITED & ORS. v. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED – BOMBAY HIGH COURT
High Court, Bombay
Anil L Pansare, Justice & Nivedita P Mehta, Justice
M/s OAM INDUSTRIES INDIA PVT. LIMITED & ORS.
v.
MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED
WRIT PETITION No.1653/2025 dated 23.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 31, 39, 50 & 122
Rule Number : Rule 46, 47 & 61
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Levy of interest on lease premium transfer charges for plot lease transfer – Original lease executed, GST due from respondent (service provider) under Section 39(1) and Rule 61(1) within 20th of succeeding month – Invoice issued beyond Rule 47 – Interest computed from lease date – Lease clauses requiring lessee to bear taxes do not override statutory invoice obligation under Section 31(2) and Rule 46 – Held: Lessee not liable for delay caused by lessor non-issuance of invoice, interest burden on service provider under Section 50 – Interest levy quashed – Respondent to refund amount within six weeks , interest @18% p.a. on failure from date of recovery till it is paid to petitioners.
Represented By:
Counsel for the Petitioner: R.R. Shrivasatava, Advocate
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