Supreme Court issues notice challenging GST registration treatment under Section 25(4) Central GST Act distinct person provision The SC issued notice in a case where the petitioner challenged an HC decision regarding GST registration treatment. The petitioner argued that the HC ...
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Supreme Court issues notice challenging GST registration treatment under Section 25(4) Central GST Act distinct person provision
The SC issued notice in a case where the petitioner challenged an HC decision regarding GST registration treatment. The petitioner argued that the HC ignored Section 25(4) of the Central GST Act, which mandates that each registration shall be treated as a distinct person for the purposes of the Act. The SC found merit in examining this statutory interpretation issue and issued notice returnable within six weeks, indicating the matter requires further judicial consideration regarding the proper application of the distinct person provision under GST law.
The Supreme Court, through Justices Pankaj Mithal and Prasanna B. Varale, addressed a petition wherein the Additional Solicitor General contended that the High Court erred by disregarding Section 25(4) of the Central GST Act. This provision "categorically states that each registration shall be treated as distinct person for the purposes of this Act." The Court issued notice with a returnable period of six weeks.
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