2023 (4) TMI 966 - SCH - GST

Constitutional validity of para 2 of the Schedule II to the Central Goods and Services Tax Act 2017 and the Goa Goods and Services Tax Act 2017 read with Sections 7 and 9 thereof - HELD THAT - Leave granted. It is clarified that there is no stay against the recovery and it will be open for the Revenue to recover the tax in accordance with law and on its own merits.