https://www.taxtmi.com/caselaws?id=407379 A writ petition seeking mandamus to compel the indirect tax authority to decide representations on the GST taxability of ride-hailing receipts was rendered unnecessary once the authority held a hearing and addressed the grievance. The dispute concerned the GST exemption entry in Notification No. 12/2017-Central Tax (Rate), including Sl. No. 15(b), and the treatment of similarly placed motor cycle operators under the Motor Vehicles Act, 1988. The authority recorded that there was no ambiguity in the exemption entry and that services without a contract carriage permit remained liable to GST. As the requested consideration had already been undertaken, the mandamus relief was treated as satisfied and the writ petition was closed. en-us Fri, 16 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407379 A writ petition seeking mandamus to compel the indirect tax authority to decide representations on the GST taxability of ride-hailing receipts was rendered unnecessary once the authority held a hearing and addressed the grievance. The dispute concerned the GST exemption entry in Notification No. 12/2017-Central Tax (Rate), including Sl. No. 15(b), and the treatment of similarly placed motor cycle operators under the Motor Vehicles Act, 1988. The authority recorded that there was no ambiguity in the exemption entry and that services without a contract carriage permit remained liable to GST. As the requested consideration had already been undertaken, the mandamus relief was treated as satisfied and the writ petition was closed. Case-Laws GST Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407379