Court Questions CGST and SGST Levy on Out-of-State Transport Services; Considers IGST u/s 12(9) IGST Act.

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....Levy of CGST and SGST - transportation services rendered by the drivers outside the State of Telangana - OLA - providing an electronic platform to the driver partners and to the customers - the requirement to pay IGST under Section 12(9) of IGST Act and correspondingly the nonliability to pay CGST and SGST insofar the transportation services rendered by the drivers were not considered in the right perspective. That apart though the impugned order is a lengthy one, the substantive portion appears to be without due application of mind to the legal provision. - HC....