Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

The High Court disposed off the petition, awaiting the final ...


Petition disposed, awaiting SC verdict on GST levy on mining under reverse charge. Recovery proceedings stayed pending appeal disposal. No pre-deposit needed.

Case Laws     GST

August 6, 2024

The High Court disposed off the petition, awaiting the final decision of the Supreme Court in UDAIPUR CHAMBERS OF COMMERCE AND INDUSTRY & ORS. VERSUS UNION OF INDIA & ORS. regarding the levy of GST on mining activities under the reverse charge mechanism. The recovery proceedings pursuant to the impugned orders shall be kept in abeyance pending disposal of the appeal by the Supreme Court. The petitioner is given liberty to file a statutory appeal without pre-deposit, in view of the Supreme Court's decision.

View Source

 


 

You may also like:

  1. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

  2. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

  3. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

  4. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  5. Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018

  6. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

  7. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  8. Levy of GST - reverse charge mechanism - royalty paid/dead rent on account of mining rights - The activity of assignment of rights to use natural resources is treated as...

  9. GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision....

  10. The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

  11. Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

  12. Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge...

  13. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

  14. The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench...

  15. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

 

Quick Updates:Latest Updates