https://www.taxtmi.com/caselaws?id=425758 The HC set aside a tax order imposing CGST and SGST on a transportation service platform company that had already paid IGST. The court found that tax authorities misinterpreted Section 12(9) of the IGST Act regarding place of supply for passenger transportation services. The matter was remanded for fresh consideration with directions to properly apply the provision that place of supply for unregistered passengers should be where the journey commences, not the recipient's location. The consequential payment notice was also quashed, and authorities were directed to pass a new order within four weeks after allowing the petitioner to make additional submissions. en-us Thu, 16 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425758 The HC set aside a tax order imposing CGST and SGST on a transportation service platform company that had already paid IGST. The court found that tax authorities misinterpreted Section 12(9) of the IGST Act regarding place of supply for passenger transportation services. The matter was remanded for fresh consideration with directions to properly apply the provision that place of supply for unregistered passengers should be where the journey commences, not the recipient's location. The consequential payment notice was also quashed, and authorities were directed to pass a new order within four weeks after allowing the petitioner to make additional submissions. Case-Laws GST Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425758