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LEADERSHIP BOULEVARD PVT. LTD. vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA

Pet. Counsel

Sriram Sridharan

Vidhi Jain

Shanmuga Dev

Res. Counsel

Jitendra B. Mishra

Sangeeta Yadav

Rupesh Dubey

Petitioner / Applicant	LEADERSHIP BOULEVARD PVT. LTD.
Respondent	UNION OF INDIA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Feb 3, 2025
Order No.	WRIT PETITION NO. 925 OF 2025
Citation	2025(2) TAXREPLY 12392
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ORDER
P.C. 1. Mentioned out of turn. 2. The above Writ Petition is filed (i) seeking to quash and set aside the letter dated 2nd September, 2024 issued by Respondent No. 2; and (ii) to restrain the Respondents from proceeding with the Show Cause Notice dated 11th July, 2024 to the extent of Input Tax Credit voluntarily forgone by the Petitioner. 3. The Show Cause Notice issued to the Petitioner is based on the allegation that the Petitioner ought to have paid GST on the supply of text books which are otherwise exempt from tax because it was an ancillary supply to the supply of platform solution services. 4. In short, it is the case of the department that this is a composite supply [i.e. supply of text books and supply of platform solution services] and, therefore, though the supply of text books may be exempted, GST would have to be paid because the supply of platform solution services is the principal supply, and the supply of text books is only ancillary. 5. The case....