https://www.taxtmi.com/caselaws?id=428617 Challenge to an order under the Odisha GST Act concerned whether Viability Gap Fund receipts were subsidy outside "consideration" and whether the dispute required factual inquiry or use of an alternate statutory remedy. At the notice stage, the HC recorded the rival positions on taxability and jurisdiction but did not decide the levy on merits. It granted limited interim protection against coercive recovery of the remaining demand, subject to partial deposit by the stipulated date. en-us Mon, 21 Mar 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428617 Challenge to an order under the Odisha GST Act concerned whether Viability Gap Fund receipts were subsidy outside "consideration" and whether the dispute required factual inquiry or use of an alternate statutory remedy. At the notice stage, the HC recorded the rival positions on taxability and jurisdiction but did not decide the levy on merits. It granted limited interim protection against coercive recovery of the remaining demand, subject to partial deposit by the stipulated date. Case-Laws GST Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428617