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GNRC LIMITED vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
A Saraf
Res. Counsel
---

Petitioner / Applicant

GNRC LIMITED

Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Jun 19, 2024
Order No.

WP(C)/5398/2021, WP(C)/7336/2021, WP(C)/5358/2022, WP(C)/780/2022

Citation

2024(6) TAXREPLY 10041

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ORDER

JUDGMENT 1. Heard Dr. A Saraf, learned Senior counsel assisted by Mr. P Baruah, learned counsel for the petitioners. Also heard Mr. SC Keyal, learned standing counsel for the GST. 2. These three writ petitions are proposed to be disposed of by this common judgment and order, as the controversy is identical in nature and between the same parties. 3. The challenge made in these proceedings are show cause notices issued to the petitioners. Such show cause notices were issued directing the petitioners to show cause as to why the claim of refund made by the petitioners on the ground of exemption of GST available relating to health care services, shall not be rejected. The further challenges are the orders of rejection of claim of refund on the ground that even without charging the GST on the medicines and the consumable bills by the petitioners, the rate of medicines supplied to the in-house-patients was at the market price and therefore GST was included and the burden of tax....

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