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GST - Highlights / Catch Notes

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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.

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