No GST TCS Liability on E-Commerce Platforms Not colledting Payments: Karnataka HC

Hiveloop Technology Private Limited Vs Additional Director (Karnataka High Court) The Karnataka High Court held that an e-commerce operator that merely provides a digital platform without collecting consideration for supplies made through it cannot be made liable to collect Tax Collection at Source (TCS) under Section 52 of the CGST Act. The Court observed that liability under Section 52 arises only where the operator collects payment on behalf of suppliers, and since the petitioner did not collect consideration, proceedings under Section 74 were without jurisdiction. The Court further ruled t...