High Court decided not to interfere on issue of leviability of GST @12% or 18% at investigation stage

GTS Coal Sales, through its Proprietor Vs The Directorate General of Goods & Services Tax Intelligence (Jharkhand High Court) Jharkhand High Court decided not to interfere on issue of leviability of tax on work of transportation of coal under GTA services leviable at 12% under Chapter Heading No. 9965 or 18% under Chapter Heading No. 9986 at the investigation stage. Facts- A search was carried out in the office premises of the petitioner [W.P.(T)No. 1539 of 2021] and as alleged, upon threat of coercion, the petitioner involuntarily deposited an amount of Rs. 60 lakh under protest purported...