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2022 (2) TMI 510

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..... rt in MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA ORS [ 2011 (3) TMI 1554 - SUPREME COURT] , in the present matter, the petitioner has made out a case for interim order. The matter be listed after disposal of writ petition. - W. P. No. 2769 of 2022 - - - Dated:- 7-2-2022 - AHSANUDDIN AMANULLAH And RAVI NATH TILHARI , JJ. FOR THE PETITIONER : ANUP KOUS .....

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..... ondent for the tax periods 01.07.2017 to 31.08.2021 as illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017; (ii) Declare Circular No.164/20/2021-GST dated 06/10/2021 issued by the Central Board of Indirect Taxes and Customs to the extent it interprets the rate of tax on service by way of grant of .....

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..... Learned counsel for the petitioner submitted that after such reference, when show cause notice for payment of GST was issued, the matter again went to the Hon ble Supreme Court and in one such case, being writ petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh V. Union of India Others), the Hon ble Supreme Court while tagging the case with SLP (C) No.37326 of 2017, has passed interim orders .....

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..... n the present matter, the petitioner has made out a case for interim order. 8. Accordingly, the matter be listed after disposal of writ petition (Civil) No.1076 of 2021 and SLP (C) No.37326 of 2017 along with Writ Petition No.25212 of 2021. In the meantime, there shall be stay of the show cause notice dated 07.12.2021 issued to the petitioner, which is impugned in the present writ petition. The .....

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