2023 (11) TMI 1056

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....nu Tiwari, Mr. Aditya Dhingra, Mr. Manish Mishra & Mr. J. Misra, Advs. For the Respondents Through: Ms. Swati Kwatra & Ms. Ishita Pathak, Advs. For Mr. Ajay Digpaul, CGSC. Mr. Arjun Jain, Adv. For R-2 to R-4 through V.C. ORDER 1. The petitioner has filed the present petition impugning paragraph No. 4 of a circular dated 01.03.2018, being Circular No. 34/8/2018- GST (hereafter 'impugned circu....

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....f meters or shifting of service lines; v. charges for duplicate bill; provided by DISCOMS to consumer are taxable. (2) The service provided by Central Government/State Government to any business entity including PSUs by way of guaranteeing the loans taken by them from financial institutions against consideration in any form including Guarantee Commission is taxable. 3. It is the petitioner's....

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.... 6. Paragraph No. 4 of the impugned circular was set aside by the Gujarat High Court in Torrent Power Ltd. v. Union of India: R/ Special Civil Application No. 5343 of 2018, decided on 19.12.2018. Since paragraph No. 4 of the impugned circular has been quashed, the requirement of the petitioner to collect GST from its consumers and deposit the same with the concerned GST authorities does not arise....

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....s Transfer Petition (Civil) No. 2665/2019 is pending before the Hon'ble Supreme Court and is tagged with a batch of other matters, including the Civil Appeal No. 6278/2019 arising from the decision of the Gujarat High Court, and the Supreme Court is seisin of this issue. 10. In view of the above, we consider it apposite to defer the consideration of the present petition. 11. However, we direct t....