https://www.taxtmi.com/caselaws?id=422085 The HC dismissed a challenge to NIT requirements mandating GST registration in the state where work would be performed. The petitioner, already registered in Delhi, argued against needing registration elsewhere. The court examined CGST Act Sections 22, 24, and 25, finding that registration is required in each state where business is conducted regularly. The court determined that petitioners without a fixed place of business in the work location qualify as "Casual taxable persons" under Section 2(20), which requires registration under Section 24. The petition was disposed of, directing the petitioner to comply with both CGST provisions and tender requirements. en-us Mon, 15 Nov 2021 00:00:00 +0530 Thu, 03 Apr 2025 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422085 The HC dismissed a challenge to NIT requirements mandating GST registration in the state where work would be performed. The petitioner, already registered in Delhi, argued against needing registration elsewhere. The court examined CGST Act Sections 22, 24, and 25, finding that registration is required in each state where business is conducted regularly. The court determined that petitioners without a fixed place of business in the work location qualify as "Casual taxable persons" under Section 2(20), which requires registration under Section 24. The petition was disposed of, directing the petitioner to comply with both CGST provisions and tender requirements. Case-Laws GST Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422085