2020 (3) TMI 480

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..... olation of Rule 31A of CGST Rules, 2018. It was held by High Court that this activity or transaction pertaining to such actionable claim can neither be considered as supply of goods nor supply of services, and is thus clearly exempted from levy of any GST. HELD THAT:- Impugned Order upheld - SLP dismissed. However, liberty granted to Government to file review petition before the concerned .....

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..... Exemption from filing certified copy granted. Delay condoned. The special leave petitions are dismissed. However, in SLP Diary No. 41632 of 2019, it is open for the Union of India to apply for a review insofar as the GST aspect is concerned before the High Court of Bombay. If this is done within a period of four weeks from today, the review petition will be disposed of on merits. A .....

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