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GST - Highlights / Catch Notes

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Imposition of GST on vouchers - The petitioner, involved in ...


Court Overturns GST Order on Vouchers; Remands Case for Further Review of Petitioner's Intermediary Claim.

May 4, 2024

Case Laws     GST     HC

Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.

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