2025 (8) TMI 926

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... V C Bharathi, Adv. Mr. Sughosh Subramanyam, Adv. Mr. Shashank Bajpai, Adv. Mr. Annirudh Sharma - Ii, Adv ORDER The petitioner in this Writ Petition has invoked Article 32 as well as Article 142 of the Constitution of India seeking the following reliefs: "a. writ of mandamus/direction/order to the respondents to have a mechanism to track total GST paid on the OIDAR services used by Non-NTORs ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....periodical returns, GST audit from independent auditors and also other machinery provisions; and f. To direct the GST authorities to provide data as to how may persons located in a non-taxable territory are providing OIDAR services in India." 2. We have heard Ms. Charu Mathur, learned counsel for the petitioner and Sri N.Venkataraman, learned Additional Solicitor General appearing for the res....