No right of assessee for seeking directions to GST Authorities to disclose as to whether tenant had taken credit of GST- Delhi High Court

M/s Allied Engineers & Builders (P.) Ltd. v. Muthoot Finance Ltd. [W.P.(C) 3597/2020 (High Court – Delhi)]

The Assessee let-out its property to a tenant on a monthly rent of Rs. 81,000 and charging GST at rate of 18 per cent on monthly rent in rent bills raised against tenant and depositing same with department. However, tenant had not been paying said tax to assessee. The Assessee filed writ petition seeking directions to GST Authorities to disclose as to whether tenant had taken credit of GST amount charged in rent bills. The High Court of Delhi in the matter of  held that the Petitioner is also unable to show any provision of law that puts an obligation on the tax department to furnish the information for which the mandamus is being sought. In case the petitioner has no such legal right, the prayer cannot be granted.

To read the complete judgment 2020 Taxo.online 432