Rainbow Infrastructure Vs Union of India & Ors
Date: January 16, 2025
Subject Matter
Imposition of GST on the royalty payments made by the taxpayer for a quarry lease: Coercive action stayed
Summary
In the case of Rainbow Infrastructure vs. Union of India & Ors., the Gujarat High Court examined a petition regarding a show cause notice dated March 28, 2024, and an order dated August 9, 2024, issued under Section 74 of the Gujarat Goods and Se…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Learned advocate Mr. Krutarth K.Desai for the petitioner submitted that the issue involved in this petition pertains to show cause notice dated 28.03.2024 and order dated 09.08.24 issued under Section 74 of the Gujarat Goods and Sales Tax Act, 2017, for levy of GST on the royalty paid by the petitioner for quarry lease granted by the State G…