TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxpayer falls within 'recipient' under IGST Act and entitled to GST refund despite non-compliance with section 2(6)(3)</h1> <h3>The Union of India & Ors. Versus Kc Overseas Education Pvt Ltd Nagpur.</h3> The Union of India & Ors. Versus Kc Overseas Education Pvt Ltd Nagpur. - TMI Having regard to the judgment dated 06.05.2025 in Civil Appeal Nos. 10815-10819/2014 (Commissioner of Service Tax III, Mumbai v. M/s. Vodafone India Ltd.) and connected matters, 'these special leave petitions also stand dismissed.' The Court further notes the dictum dated 04.11.2024 in SLP (C) No. 25992/2024 (Commissioner, Central Excise, CGST-Delhi South Commissionerate v. Blackberry India Pvt. Ltd.) as guiding authority. No separate reasons are recorded in this order; the dismissal is explicitly anchored to the earlier Supreme Court determination. All pending application(s) connected with these petitions 'shall also stand disposed of.' The operative outcome is therefore summary dismissal of the special leave petitions and disposal of attendant applications by reliance on prior precedent.
TaxTMI 
TaxTMI 
