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2024 (2) TMI 422 - GAUHATI HIGH COURTRecovery of CGST and SGST alongwith interest - evasion of GST - period July 2017 to March 2021 - HELD THAT:- Having regard to the discussion made in respect of Agenda Item 13[iv] of the 22nd GST Council Meeting, held on 06.10.2017, wherein it has been observed that annuity is a consideration for the service provided by concessionaires to NHAI and the Notification dated 13.10.2017 issued under sub-section [1] of Section 11 of the CGST Act, 2017 read with provisions contained in sub-section [3] of Section 11 of the CGST Act, 2017, this Court is of the considered view that the petitioner has been able to made out a prima facie case for interim relief. It is also noticed that Hon’ble Karnataka High Court has already set aside the Circular dated 17.06.2021 by the afore-mentioned Judgment. It is, therefore, provided that till the returnable date, the impugned Demand-cum-Show Cause Notice dated 29.09.2023 shall be kept in abeyance. Issue notice, returnable on 06.03.2024.
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