Media Net Software Services (India) Pvt Ltd Vs Union of India & Ors (Bombay High Court)
Date: July 4, 2023
Subject Matter
CGST and SGST paid on export transactions cannot be retained by state authorities. Required to be transferred to the Central authorities
Summary
This is a case where the petitioner argues that the State Authority does not have the jurisdiction to levy tax on the export of service, as it falls under the jurisdiction of the Central Authorities. The petitioner refers to previous court decisions…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. We have heard Mr. Chicana, learned counsel for the petitioner, Mr. Takke, learned AGP for the State representing CGST and MGST authorities and Mr. Mishra, learned counsel for Union of India. 2. On 07 June, 2023 a Co-ordinate Bench of this Court of which one of us (G.S. Kulkarni, J.) was a member, passed the following order:- “1. Heard l…