2021 (8) TMI 1274

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....dent : Mr.Ruchir Bhatia, Sr. SC ORDER CM No.27167/2021 (Exemption) Allowed, subject to all just exceptions. WP(C) 8720/2021 & CM No.27166/2021 Present writ petition has been filed challenging the order dated 24th June 2021 issued under section 264 of the Act rejecting Petitioner's application for revision of certificate dated 07th June 2021 issued under section 197 of the Act by which the Res....

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....tioner submits that the following questions of law arise for determination in the present matter: (a) Whether the Respondents erred in law and on facts in rejecting the applicability of Equalization Levy on payments to be received by the Petitioner, being an E-commerce Operator for the purposes of section 164(ca) of Finance Act, 2016 without any permanent establishment in India, for providing su....