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TMI Blog2023 (11) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and deposit the same with the GST authorities. Resultantly, the consumers are now burdened with the liability to pay GST in respect of services, which according to the petitioner are exempt from the levy of GST - it is found difficult to accept that the petitioner could collect any GST from its consumers after paragraph 4 of the impugned circular had been set aside. It is considered apposite to defer the consideration of the present petition - List on 08.01.2024. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Anupam Varma, Mr. Nikhil Sharma, Ms. Manu Tiwari, Mr. Aditya Dhingra, Mr. Manish Mishra Mr. J. Misra, Advs. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom financial institutions against consideration in any form including Guarantee Commission is taxable. 3. It is the petitioner s case that in view of the impugned circular, the petitioner is compelled to pay GST in respect of certain services, that are a part and parcel of the service of distribution of electricity, which is exempted from payment of GST. 4. The petitioner submits that the services such as application fee for releasing connection of electricity, rental charges, testing fee, labour charges for shifting meters, etc. are not chargeable to GST. 5. The petitioner also claims that prior to issuance of the impugned circular, the petitioner being an electricity distribution company, was not charging any GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt and is tagged with a batch of other matters, including the Civil Appeal No. 6278/2019 arising from the decision of the Gujarat High Court, and the Supreme Court is seisin of this issue. 10. In view of the above, we consider it apposite to defer the consideration of the present petition. 11. However, we direct that any GST collected by the petitioner hereafter, in respect of the services in question, shall be deposited in this Court on a monthly basis. 12. The petitioner shall maintain a detailed account of the consumers from whom such funds have been collected, along with their bank account numbers to ensure that, if necessary, the amounts deposited can be refunded to the said consumers. 13. List on 08.01.2024. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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