2024 (12) TMI 447 - HC - GST

Challenge to SCN mainly on the submission that GST is not leviable on import of services - levy of GST on import of services - HELD THAT - Present is not a case where the authority concerned lacks jurisdiction. It is not a case where mala fides have been alleged. In the absence of there being a case of violation of principles of natural justice, this Court should not enter into the merits of the dispute with regard to leviability of tax at this stage. Interest of justice would be served if the petitioner is granted liberty to file reply to show cause notice taking all the grounds available to it under the law and the authority concerned should decide the matter after due application of mind. Petition dismissed.

Summary

The High Court dismissed the writ petition filed against a show cause notice on the grounds that GST is not leviable on import of services. The court granted the petitioner liberty to file a reply to the show cause notice. The authority will then decide the matter in accordance with the law.