Matter of levy of VAT/ GST on Extra Neutral Alcohol pending before SC hence hearing deferred

Karan Agencies Vs Goods and Services Tax Council and Ors. (Bombay High Court)

Bombay High Court deferred the hearing in the matter of levy of VAT or GST on Extra Neutral Alcohol as matter already pending before Supreme Court.

Facts- The main issue involved in this Petition is regarding levy of tax on Extra Neutral Alcohol. The question raised is whether the levy and collection should be under the State VAT Act or under the GST regime.

Conclusion- We find that since very issue is being considered and group of Petitions is being listed before the Hon’ble Supreme Court immediately, appropriate course of action would be to defer the hearing.

We do not find any recovery notice issued to the buyers. If such recovery notices are issued by the Respondent-State, it is open to them to apply in the pending petitions, which application will be decided on its own merits.

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