https://www.taxtmi.com/caselaws?id=783326 HC allowed the writ petition and set aside the impugned GST demand raised on amounts lying in an escrow account created for collection of lease rentals ultimately payable to a Union Ministry or the Consolidated Fund of India. HC noted that the Ministry of Finance had categorically opined that the demand raised by the jurisdictional CGST authority lacked merit. Treating this internal governmental view as determinative of the taxability of the escrowed sums in the present facts, HC held that the levy of GST on such receipts, including from exempt Government Departments and Autonomous Bodies, was unsustainable. The impugned order was quashed and the petition was disposed of. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783326 HC allowed the writ petition and set aside the impugned GST demand raised on amounts lying in an escrow account created for collection of lease rentals ultimately payable to a Union Ministry or the Consolidated Fund of India. HC noted that the Ministry of Finance had categorically opined that the demand raised by the jurisdictional CGST authority lacked merit. Treating this internal governmental view as determinative of the taxability of the escrowed sums in the present facts, HC held that the levy of GST on such receipts, including from exempt Government Departments and Autonomous Bodies, was unsustainable. The impugned order was quashed and the petition was disposed of. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783326