9911796707
TMI Blog2025 (3) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... S (Tax Collected at Source) @1% [towards GST] of the transactions entered into on the portal of the Petitioner, and not having done so, would it be liable to pay this GST or otherwise? - HELD THAT:- As far as the interim relief is concerned, having heard Mr. Mishra, the learned counsel appearing on behalf of Respondent Nos. 2 and 3, and Mr. Sriram Sridharan, the learned counsel appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the Petitioner, and not having done so, would it be liable to pay this GST or otherwise. 3. To put it in a nutshell, it is the case of the Petitioner that firstly it is not an Electronic Commerce Operator as understood in common parlance because all that the Portal/Operator does is to facilitate a meeting of the buyer and seller and the contract between the buyer and the seller is thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner that all this has been completely ignored in the impugned order passed by Respondent No. 3. It is for this reason that the present Petition is filed challenging the impugned order and interim relief is prayed for seeking a stay on the operation and implementation of the impugned order. 6. Mr. Mishra, the learned counsel appearing on behalf of Respondent Nos.2 and 3, sought time to f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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