2021 (12) TMI 612

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....sh Makhija & Mr. Arjyadeep Roy, Advocates. Respondents Through: Ms. Supriya Juneja, Advocate for Mr. Aditya Singhla, Advocate for R-2. O R D E R C.M.Nos.44356-44357/2021 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.14048/2021 & C.M.No.44355/2021 Present writ petition has been filed challenging clause (iv) of the Notification ....

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....ver registers itself with an ecommerce operator like the Petitioner and provides transportation of passenger services to passengers identified through such e-commerce platform, GST at 5% or 12% will become applicable on the fare collected on such passenger transport services through auto rickshaws, even though an auto ride through offline modes like street hailing of auto will still be exempt. Le....