2021 (2) TMI 593

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....mentary affidavits, one affirmed on 22nd December, 2020 and the other on 24th December, 2020, have been filed by the petitioners. After hearing the parties and considering the materials on record, it appears that the core issue in this petition relates to the dispute as to the classification of the entry under which the transaction made by the petitioner no.1 with the State of West Bengal will fall. On 31st December, 2020 an interim order was passed directing the respondents not to take any coercive steps against the petitioners without the leave of the Court till 29th January, 2021 or until further orders, whichever is earlier. The respondent nos.3 and 10 were also directed to conduct the investigation pursuant to the summons issued und....

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.... has been made by the respondent nos.3, 7 and 10. CAN 2 of 2021 is an application filed by the petitioners for extension of the interim order dated 31st December, 2020 and to pass appropriate orders pending disposal of the instant writ petition. Since I propose to take up the main writ petition, no detailed orders are required to be passed in the two applications. According to the State GST authorities, the transaction can either fall under serial no.3A of Chapter 99 wherein the imposition of service tax is 'nil' or under entry 26 of Heading 9988 wherein the maximum levy is 5% comprising of 2.5% under SGST and 2.5% under CGST. The maximum of 5% has been realised from the petitioner no.1, according to the State authorities. ....