2024 (5) TMI 658

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....tition 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 preferred this civil writ petition i....

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....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 Act shall extend to the whole of India. It is argued that services re....

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....ices 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 non-taxable online recipient. 4. The above notification has not been challenged by the peti....

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....c, 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 Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or....