2026-VIL-211-CAL
  1. Home
  2. 2026-VIL-211-CAL

SGST High Court Cases

GST - Exemption from GST on rendering of parking services and collecting parking charges on behalf of Municipal Corporation - Petitioner, a co-operative society, was rendering parking services and collecting parking charges on behalf of the Kolkata Municipal Corporation – Whether the petitioner is exempt from paying GST on the parking services as it is rendering such services on behalf of the Kolkata Municipal Corporation, which is performing a function entrusted to a Municipality under Article 243W of the Constitution of India – HELD - The letter issued by the Kolkata Municipal Corporation to the petitioner indicated that services in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India are exempt from GST. However, the said letter alone may not be sufficient to conclude that the petitioner was rendering parking services on behalf of the Kolkata Municipal Corporation - The petitioner an opportunity to approach the proper officer and demonstrate, on the basis of the documents in its possession, that the petitioner is not liable to pay GST on the parking services. The proper officer to grant a post-decisional hearing to the petitioner and pass appropriate orders. If the adjudicating authority is not convinced with the petitioner’s submission it will record its findings on such aspect and the same would be treated as supplementary reasons in support of the order - the garnishee proceedings shall also remain stayed for a period of eight weeks from date – The petition is disposed of
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?