2021 (4) TMI 834

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....e Parties : Mr. Sunil Mishra, A.S.C. for Opposite Party No.1 Mr. S.P. Dhal, Advocate for Opposite Party Nos.2 and 3 ORDER 1. This matter is taken up by video conferencing mode. 2. A counter affidavit has been filed by Opposite Party No.1 where in paragraphs 3 to 5, it is stated as under: "3. That the petitioner, M/s Bagadiya Brothers Pvt. Ltd., is a business entity registered und....

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....d the issue by approaching PPT, opposite party No.2. 5. That in the interregnum the CBIC has already clarified inter-alia on the issue of determination of place of supply on cargo handling services provided by the Ports vide its Circular No.103/22/2019-GST dated 28-06-2019 annexed herewith as Annexure-A/1. Besides the petitioner, M/s. Bagadia Brothers Pvt. Ltd. has also been advised vide ....

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....GST. It is further pointed out that on 21st January 2019, the Commissionerate of CT & GST advised the Commissioner (GST Council), New Delhi on suitably advising the PPT. Consequent thereupon, the said clarification had been issued by the CBIT on 28th June 2019. 4. Learned counsel appearing for Opposite Party Nos.2 and 3 states that the PPT will be guided entirely by the advice of CBIT. 5. Si....