GST on Transportation: Madras HC Set Aside order for Ignoring RCM provisions 

Rethinasamy Gandhi Vs Thedeputy State Tax Officer- I (Madras High Court) Madras High Court has set aside an order imposing GST liability on Rethinasamy Gandhi for transportation services rendered to TASMAC (Tamil Nadu State Marketing Corporation), remitting the matter back to the tax authorities for fresh consideration. The court noted that the original order failed to account for the Reverse Charge Mechanism (RCM) provisions under GST law. The petitioner, Rethinasamy Gandhi, had approached the High Court challenging an impugned order dated December 30, 2023, which imposed tax liability for th...