2026-VIL-163-ALH
  1. Home
  2. 2026-VIL-163-ALH

SGST High Court Cases

GST - Termination of License Agreement for Non-Payment of License Fee and GST - Petitioner was granted a license by the Moradabad Development Authority (MDA) for the operation, maintenance, and event management of Eco Herbal Park pursuant to a License Agreement - Petitioner alleged that the agreement did not clearly specify the inclusion or method of calculation of GST and that delay in payment occurred due to confusion regarding GST liability - Whether the termination of the License Agreement by the MDA is valid and justified – HELD - The License Agreement was a binding contractual document governed by its own express terms and conditions. The petitioner had admittedly failed to comply with the payment schedule stipulated in the agreement, resulting in substantial arrears. The obligations under the agreement, including timely payment of license fee, GST, and interest on delayed payments, were clear and unambiguous. The petitioner's plea regarding confusion over GST liability was unsubstantiated, as GST is a statutory levy applicable as per law, and the agreement did not exclude its applicability - Furthermore, the agreement itself contained a clause for dispute resolution before the Civil Court. In such circumstances, the Court is not inclined to exercise its extraordinary writ jurisdiction under Article 226 of the Constitution to interfere with the contractual arrangement between the parties or to substitute the remedy available under the contract - The writ petition was accordingly disposed of, with the liberty granted to the petitioner to avail the alternative remedy as enshrined in the agreement itself, if so advised – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?