Recovery of GST collected from the television subscribers/customers –-- The petitioner challanged inactions of the 4th and 5th respondents in not initiating actions in demanding/recovering GST collected from the television subscribers/customers since the year 2017 till date. The counsel for the petitioner informed the Court that petitioner had expired and therefore, the present writ petition may be treated as a suo motu writ petition. The court observed that the respondent in an affidavit has stated that five unregistered persons and one registered person filed objections on various dates intimating the number of TV Cable connections they have, that their turnover is less than Rs.20.00 lakhs per year and as such they would not be exigible to payment of GST tax or liable for registration under the Act.

Held that:- The Hon’ble High Court directed the proper officer to take an appropriate decision in the matter within a period of three months.