GST DAILY – 411 : Order was stayed as tax liability was created under CGST Act which was ultimately liability of IGST Act: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Kone Elevator India Pvt. Ltd. V/s Commissioner, Central Tax Delhi West

, decided on 22-11-2024

 👉 Issue:-

✔️ What would be if tax liability was created under CGST Act which was ultimately liability of IGST Act?

👉 The Hon’ble High Court Judgement:-

✔️ Where order while referring to section 9 of Central Goods and Services Tax Act, 2017 concluded that liability which was created ultimately was with reference to Integrated Goods and Services Tax and Cess leviable, such order was to be stayed and matter was to be listed.

Section 9, read with section 73, of Central Goods and Services Tax Act, 2017