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TMI Blog2020 (3) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.(Rate) dated 28.06.2017 as amended for CGST and SI.No.77(c) of Notification No.II(2)/CTR/532(d-15)/2017 vide G.O.(Ms)No.73 dated 29.06.2017 as amended for SGST. The question is whether the petitioner is liable to pay GST if the amount collected exceeds 7,500/-, for the whole amount or only towards the exceeded amount. The term upto employed in the Notification is heavily relied on by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.II(2)/CTR/532(d-15)/2017 vide G.O.(Ms)No.73 dated 29.06.2017 as amended for SGST, if such amount is above ₹ 7,500/- per month effective from 25.01.2018, is on wrong interpretation of the relevant provisions, more particularly, when it is contemplated therein that such exemption is available upto an amount of ₹ 7,500/- p.m. and therefore, the tax can be levied only in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot; employed in the Notification is heavily relied on by the learned counsel for the petitioner to contend that only exceeded amount is liable for the tax and not the whole amount collected. 4. The issue raised supra, needs detailed consideration of this Court. Hence, the respondents are directed to file counter. Post the matter after four weeks. Until further orders, the petitioner is permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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