GST Liability –- The petitioner sought direction against the respondents to grant up-front exemption from 100% of GST leviable on sale of the goods to the Theme Park and Water Park and also sought refund of the GST already paid. The petitioner relied on the recommendations made by High Level Committee as per the directions of this Court and submitted that pursuant to this, State Government has released part of the amount due to the petitioner. The Central Government has however, neither released any amount due to the petitioner, nor has even bothered to file affidavit in reply to the petition. The court observed that State Government has already filed affidavit in reply.

Held that:- The Hon’ble High Court directed the respondents to file affidavit in reply within two weeks. Rejoinder, if any, shall be filed within one week thereafter. Place the matter on board for admission on 1st March, 2022.