2024 (12) TMI 515

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....ed by learned counsels let a reply be filed on the writ petition within a period of four weeks from today. The petitioner shall have two weeks therefrom to file a rejoinder affidavit. 2. Prima facie and bearing in mind the fact that the respondents do not dispute the charitable character of the petitioner by virtue of its registration under Section 12AA of the Income Tax Act, 1961, we find ourselves unable to sustain the Order-in-Original which holds its income assessable to tax under the Central Goods & Services Tax Act, 2017 ["CGST Act"]. 3. We bear in mind the provisions which are made in Sections 7 and 9 of the CGST Act and which read as follows:- "7. Scope of supply.-(1) For the purposes of this Act, the expression "supply" includ....

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....ment, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of [sub-sections (1), (1-A) and (2)], the Government may, on the recommendations of the Council specify, by notification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. xxxx xxxx xxxx 9. Levy and collection.-(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State suppl....

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.... or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person repre....