2024 (10) TMI 1022

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....ATH DAVE FOR THE RESPONDENT ORDER (PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL) Heard the learned advocate for the petitioners and perused the record. 2. The challenge in the instant petition is to the demand-cum- show cause notice dated 24.04.2024 issued under Section 74 of the CGST Act, 2017 read with GGST Act, 2017, demanding the CGST liability of Rs. 2,38,60,366/-, alleg....

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....lue of supply". The show cause notice, however, states that the charges levied under the Motor Vehicles Act are meant to be the charges levied under the law other than the GST Act and the payment made to the State Government is in lieu of the permission to ply motor vehicle (passenger vehicle) in their jurisdiction, and, as such, would fall within the meaning of words "value of supply" and liable ....