2021 (3) TMI 1443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....v., Mr. Shaik Mohamad Haneef, Adv., Mr. T. Vijaya Bhaskar Reddy, Adv., Mr. Amitabh Sinha, Adv., Mr. Shrey Sharma, Adv. For the Respondent : None ORDER 1 Mr Mahfooz Ahsan Nazki, learned counsel appearing on behalf of the petitioners, submits that: (i) Section 2(31) of the Goods Service Tax Act 2017 defines the expression "consideration" to include any payments made or to be made whether in mon....