2023 (11) TMI 1056

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....am Varma, Mr. Nikhil Sharma, Ms. Manu 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/....

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....apacitors etc.; iv. Labour charges from customers for shifting of 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 i....

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....onsumers, and pay the same to the GST authorities, by virtue of the impugned circular. 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 f....

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.... Mr. Gulati, learned Senior Counsel appearing for the petitioner, submits that the petitioner'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 co....