2024 (5) TMI 658

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....-5-2024<br>D. B. Civil Writ Petition No. 1910/2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE PANKAJ BHANDARI AND HON&#39;BLE MRS. JUSTICE SHUBHA MEHTA For the Petitioner(s) : Ms. Dipti Jindal Mr. R.C. Agarwal with Ms. Neetu Bhansali For the Respondent(s) : Mr. Bharat Vyas, AAG with Ms. Pratyushi Mehta Mr. Ajay Shukla with Mr. Raghav Sharma & Mr. Pushpendra Badgoti ORDER 1. Petitioner has p....

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....our of the petitioners. 5. Cost of the writ petition may also be awarded in favor of the petitioners." 2. It is contended by counsel for the petitioner that Section 1 of Central Goods and Services Tax Act, 2017 (hereinafter referred as 'CGST Act') and Section 1 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred as 'IGST Act') clearly mentions that provisions of the Ac....

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....which clearly provides as under:- SI No. Category of Supply of Services Supplier of Service Recipient of Service (1) (2) (3) (4) 1 Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. Any person located in a non-taxable territory Any person located in the taxable territory other than ....

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....of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held" 7. As per sub-section(3) of Section 5 of IGST Act, the Governme....