GST on Electric Vehicles –- The application has been filed in connection with the main writ petition drawing attention about a Circular dated 3rd August, 2022. The petitioners submitted that the impugned adjudication order and order of the Appellate Authority relating to Electric Vehicles, is contrary to this Circular and petitioners are entitled to refund of the excess GST collected. The respondent counsel submitted that the State GST authority is going to issue the Circular in the similar line very soon.

Held that:- The Hon’ble High Court set aside the impugned adjudication order and the appeal order and remanded the matter back to the Adjudicating Authority to pass a fresh order after taking into consideration the benefit given to the Assessee/petitioners in the Circular dated 3rd August, 2022, within a period of eight weeks.