The Mumbai High Court (HC) deferred the hearing on the case of levy on extra neutral alcohol under state VAT or GST as a matter pending with the Supreme Court.
The main issue of Petition is regarding levy of tax on Extra Neutral Alcohol. The question raised is whether the levy and collection should be under the State VAT Act or under the GST regime.
While granting adjournment, the court observed that the contentions of the Counsel in International Spirit and Wine Association of India that the issue is pending in the Supreme Court and the hearing of this Petition would be deferred till then.
There is a consensus amongst the Counsels that the issue as above which is pending in the Supreme Court does arise in the present group of petitions, but they state that the group of petitions can proceed further. We find that since the issue is being considered and a group of Petitions is being listed before the Supreme Court immediately, the appropriate course of action would be to defer the hearing.
The Coram comprising Abhay Ahuja, NitinJamdar held that an ad-interim order operating in these Petitions to continue till the next date with the above clarification and liberty to the Buyers.
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