The plea has challenged Section 15(5) of the CGST Act, Rule 31A of the CGST Rules and a ₹16,000 crore GST show-cause notice issued under the said Rule.
The article discusses the applicability of Section 6(2)(b) of the Central and State GST Acts and its effects on taxpayers as well as the possibility of dual proceedings initiated by both Central and State Tax authorities
The GST Council chaired by Finance Minister Nirmala Sitharaman on Saturday approved to exempt the extra neutral alcohol (ENA) (both grain-based and molasses-based ENA) from GST when supplied for the manufacture of alcoholic liquors.
The petitioner, Sporta Technologies, claimed that notices issued for evasion of GST leviable at the rate of 28% on the amount levied for providing gambling services to users was without jurisdiction.