https://www.taxtmi.com/caselaws?id=750819 The Bombay HC disposed of a petition concerning TCS liability under Section 52 of the CGST Act, 2017. The petitioner operated an e-auction platform charging transaction fees, arguing the provision was inapplicable as they merely facilitated transactions without guaranteeing settlement or delivery. The court found merit in the maintainability challenge and directed the adjudicating officer to first consider and decide the preliminary issue of Section 52's applicability to the petitioner's business model before proceeding with the main demand. en-us Tue, 26 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750819 The Bombay HC disposed of a petition concerning TCS liability under Section 52 of the CGST Act, 2017. The petitioner operated an e-auction platform charging transaction fees, arguing the provision was inapplicable as they merely facilitated transactions without guaranteeing settlement or delivery. The court found merit in the maintainability challenge and directed the adjudicating officer to first consider and decide the preliminary issue of Section 52's applicability to the petitioner's business model before proceeding with the main demand. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750819