2022 (10) TMI 175

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..... Petitioner depositing a sum of Rs.65.00 lakhs on or before 31st March, 2022, no coercive steps shall be taken to recover the remaining demand. - W.P.(C) No.6803 of 2022 - - - Dated:- 21-3-2022 - MR. JASWANT SINGH AND MR. M.S. RAMAN, JJ. For the Petitioner - Mr. Sujit Ghosh, Advocate For the Respondent - Mr. Sunil Mishra, ASC (CT GST) ORDER This matter is taken up by virtua .....

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..... nds that though it had received certain amount towards Viability Gap Fund from the Government for its work undertaken under PPP mode, it claimed exemption from levy of GST, in view of the definition of the term consideration U/s 2(31) which excludes subsidy given by the Central Government or the State Government . 4. Placing stress on the findings of the adjudicating authority vide order d .....

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..... he domain of CGST Authority and its assessment should have been undertaken by the Central Government Authorities but not the State Government Revenue Authorities. Be that as it may, the counsel for the Opposite Parties sought for an opportunity to file counter affidavit in the matter. 6. Issue notice for 12th May, 2022. Mr. Sunil Mishra, Addl. Standing Counsel (CT GST) appears and waive .....

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