https://www.taxtmi.com/caselaws?id=407160 The court upheld Southern Railway's demand for 18% GST on license fees for vehicle parking contracts, finding it lawful under the CGST Act. The court ruled that the contractors were obligated to pay GST as per their agreement and the Act's provisions. Southern Railway's refusal to refund deposits due to unpaid GST was deemed valid. The court dismissed the writ petitions, emphasizing strict adherence to tax laws and rejecting arguments against the authorized tax collection under Section 32 of the CGST Act. en-us Sat, 17 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407160 The court upheld Southern Railway's demand for 18% GST on license fees for vehicle parking contracts, finding it lawful under the CGST Act. The court ruled that the contractors were obligated to pay GST as per their agreement and the Act's provisions. Southern Railway's refusal to refund deposits due to unpaid GST was deemed valid. The court dismissed the writ petitions, emphasizing strict adherence to tax laws and rejecting arguments against the authorized tax collection under Section 32 of the CGST Act. Case-Laws GST Sat, 17 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407160