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BST STEELS PVT. LTD. vs. THE SUPERINTENDENT OF CENTRAL TAX
(Telangana High Court)

Hon'ble Judges:

P. SAM KOSHY
LAXMI NARAYANA ALISHETTY

Pet. Counsel

Basavaraj Bala Krishna

Res. Counsel

Dominic Fernandes

Petitioner / Applicant	BST STEELS PVT. LTD.
Respondent	THE SUPERINTENDENT OF CENTRAL TAX
Court	Telangana High Court
State	Telangana
Date	Sep 27, 2023
Order No.	WRIT PETITION No.21384 of 2023
Citation	2023(9) TAXREPLY 8059
Original Order
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Notification No.13/2017 Central Tax (Rate)

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ORDER
ORDER: (PER HON’BLE SRI JUSTICE P.SAM KOSHY) The present writ petition has been filed assailing the order dated 31.03.2023 passed by the respondent No. 3/Additional Commissioner, (Appeals-II) vide Appeal No: 48/2022 (SC) GST, affirming the order dated 18.11.2021 passed by the respondent No. 1/The Superintendent of Central Tax vide ORDER-IN-ORIGINAL NO. 02/2021-22-(GST). 2. Heard Sri Basavaraj Bala Krishna, learned counsel for the petitioner and Sri Dominic Fernandes, learned counsel for the respondent-Department. 3. The point of law in issue was, the non-requirement to pay GST on the guarantee/security to the bank provided by the Managing Director by providing the personal properties as security and personal guarantee. The order of the respondent No. 1 rejecting the contention of the petitioner was affirmed also by the respondent No. 3 in Appeal. 4. Today during the course of hearing, the learned counsel for the respondent-Department had produced the Notifi....