GST Update

 Desk of CA. Praveen Sharma – 1086  Series (CAPS) 

 MADRAS HIGH COURT IN THE CASE OF Good Luck Exports v. The State Tax Officer

Madras High Court: Good Luck Exports v. The State Tax Officer

The Madras High Court considered GST assessment orders involving seigniorage and District Mineral Foundation Trust (DMFT) charges.

The appellant submitted that the GST demand on seigniorage charges had already been adjudicated and the related appeals were pending before the appellate authority. However, the earlier orders did not cover the demand relating to DMFT charges.

The High Court set aside the subsequent assessment orders and remanded the matters for fresh consideration. The appellant agreed to deposit 10% of the GST demand relating to DMFT charges within 30 days.

After the payment, the Department was directed to provide a reasonable opportunity for a personal hearing and pass fresh orders within five months.

The writ petitions were disposed of without costs, and all issues were left open for fresh adjudication.

LINK:CA. Praveen Sharma on Linkedin

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CAPS