LEADERSHIP BOULEVARD PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
LEADERSHIP BOULEVARD PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 925 of 2025 dated 03.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
GST on composite supply – Petitoner is engaged in business of supply of text books and supply of platform solution services – Petitioner had considered sale of books as exempt supply as per provisions of GST Law, it reversed/ did not avail ITC in terms of the GST law – Respondent submits GST on supply of text books to be paid which otherwise exempt from tax because it was anancillary supply to supply of platform solution services – HELD: Writ Petition disposed – Court held authority should take into account contentions of petitioner regarding non-availment of ITC and effect thereto – Time to pass order has been extended by eight weeks – Petitioner shall be given a hearing and allow them to file necessary documents.
Represented by:
Counsel for the Petitioner: Sriram Sridharan, Vidhi Jain, Shanmuga Dev & Aditi Jain, Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member