Validity of GST demand notice challenged for licensing services on minerals from 1/7/17 to 31/12/18. HC issued notice, no coercive recovery.
Case-Laws
GST
Validity of SCN issued u/s 73 of CGST Act challenged – recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 – transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 – retrospective operation of CBIC circular dated 6-10-2021 – Hig
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