GST Liability  —–—- The petitioner challenged recovery notice and to hold that long term lease of 99 years is nothing but sale of land and building in terms of Entry 5 of Schedule III to Section 7 of the Act and it would not attract the levy of GST. The court observed that said communication dated 28.05.2021, described by the petitioner as “recovery notice”, is a mere communication from respondent No.3. The court agreed with the respondent that the correct course of action, was to either correctly self-assess the GST liability on the said issue and/or if not agreeing with the department’s view on the subject matter, submit the details called for by the department so that the actual GST liability could be arrived. Thus, the petitioner has misconstrued the simple communication letter as recovery notice.

Held that:- The Hon’ble High Court dismissed the petition.