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The Hon’ble Delhi High Court in Armour Security India Limited declined to exercise writ jurisdiction against the Show Cause Notice issued under Sections 76 and 74 of the CGST Act and ..
The Hon’ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited held that where a notice under Section 76 of the CGST Act alleging that GST collected on medicines, consumables and devices billed at MRP to in‑patients has not been paid to Government raises important questions on taxability of such supplies when bundled with exempt health services
The Madras High Court has ruled that GST authorities are not responsible for taking action under Section 76 of the Goods and Services Tax Act, 2017, against a person who allegedly collects tax for the supply of goods from another person but fails to pay it to the government, if the collection of tax was not brought to their notice.