https://www.taxtmi.com/caselaws?id=760443 The Allahabad HC addressed a challenge to a show cause notice regarding GST levy on printing services. The court noted the SCN lacked specific allegations of wrongful tax availment through fraud or willful misstatement. Advance ruling authorities in Karnataka, West Bengal, and Chhattisgarh had held that printing books with content provided by NCERT constitutes supply of goods, with publishers acting as both copyright holders and printers. While respondents argued the writ petition was premature and alternative remedies existed, the court found petitioner established a prima facie case with balance of convenience favoring interim relief, despite general Supreme Court guidance against interference at SCN stage in fiscal matters. en-us Wed, 16 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760443 The Allahabad HC addressed a challenge to a show cause notice regarding GST levy on printing services. The court noted the SCN lacked specific allegations of wrongful tax availment through fraud or willful misstatement. Advance ruling authorities in Karnataka, West Bengal, and Chhattisgarh had held that printing books with content provided by NCERT constitutes supply of goods, with publishers acting as both copyright holders and printers. While respondents argued the writ petition was premature and alternative remedies existed, the court found petitioner established a prima facie case with balance of convenience favoring interim relief, despite general Supreme Court guidance against interference at SCN stage in fiscal matters. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760443