Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (1) TMI 705

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned show cause notice under Section 73 of the UPGST Act for determining the huge demand of GST, interest and penalty on the supply of un-denatured ENA by the petitioner to liquor manufacturers for the period stated therein - The matter requires consideration after receiving response from the respondents. Petition allowed by way of remand. - Writ Tax No. - 1329 of 2019 - - - Dated:- 10-1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er Section 73(1) of UPGST/CGST Act for the period July 2017 to July 2019. (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent no. 1 to maintain status quo as decided by the respondent no. 5, GST Goods and Service Tax Council in its meeting dated 05.08.2017 22.12.2018 (Annexure-15 and 16 to the writ petition). (iii) Issue a wr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hy GST and penalty under Section 73 of the UPGST Act should not be levied on the sale of un-denatured ENA by it to liquor manufacturers for the period mentioned therein. It is next contended that in response to the notice dated 31.08.2019, the petitioner submitted his reply (Annexure-5 to the writ petition) in which he had categorically stated that no GST is leviable on the sale of un-denatured EN .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l for the petitioner. The matter requires consideration after receiving response from the respondents. Learned counsel for the respondents may file their counter affidavits within a period of four weeks. Rejoinder affidavit, if any, may be filed within two weeks thereafter. List on 28th February, 2020 before the appropriate Bench. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates