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2019 (1) TMI 1022 - HC - GSTValuation of supply - motor vehicle - inclusion of tax collected at source (TCS) u/s 206C of income tax in the value of goods and services - charging of tax, duties, cess or fee by the supplier - Held that:- The authority will not act on the clarification at Sl.No.5 of Ext.P1 pending the disposal of the writ petition - however, this arrangement shall be subject to the outcome of the writ petition and without prejudice to the rights of the Department in collecting the taxes in future if the writ outcome is adverse to the petitioner - petition disposed off.
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