Tvl. Toll Global Forwarding (India) Private Limited Vs State of Tamil Nadu
Date: March 25, 2026
Subject Matter
Interim Protection Granted Against GST Demand for Alleged Intermediary Services, Petitions Admitted
Summary
The High Court has allowed interim protection against recovery proceedings for a GST demand, subject to a pre-deposit. The writ petitions, challenging the classification of the petitioner's logistics and forwarding services as 'intermediary services'…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These Writ Petitions are filed challenging the impugned show cause notice dated 31.07.2025 and the consequential order passed in Form GST DRC – 07 dated 11.12.2025 by the respondents. 2. The petitioner is engaged in the business of providing logistics and forwarding services to overseas clients. It is stated that the services rendered qualify as…