GST on Assumed Manufacturing Capacity Lacks Legal Basis: Allahabad HC

Maa Vindhya Vasini Tobacco Private Limited Vs State of U.P. And 2 Others (Allahabad High Court)

The Allahabad High Court has stayed adjudication proceedings against Maa Vindhya Vasini Tobacco Private Limited, which challenged the levy of Goods and Services Tax (GST) calculated on a compounded basis using assumed manufacturing capacity.

The core contention of the petitioner is that the pre-existing concept of compounded levy based on deemed manufacture, as calculated by manufacturing capacity under the former Central Excise Act, lacks

Please become a Premium member. If you are already a Premium member, login here to access the full content.