Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
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