2026 (4) TMI 591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rastogi a/w. Ms/ Meenal Songire, a/w. Ms. Aarya More,. For Respondent No. 1,3 & 4: Mr. Y.R. Mishra a/w. Mr. S.R. Ketkar,. For Respondent No. 2-State: Ms. Jyoti Chavan, Addl. G.P.. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs: a) hold and direct that the Petitioner cannot be considered an 'inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of services is in India and the location of the recipient of services is outside India as null, void and ultra vires Article 14, 19(1) (g), 265 and 286 of the Constitution of India; and/or e) interpret and declare that Section 13(8)(b) of the IGST Act cannot be applied by Respondents, much less Respondent nos.2, 5 and 6 in any manner so as to treat services provided by the Petitioner t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cases where the location of the supplier of services is in India and the location of the recipient of services is outside India; g) pending the hearing and final disposal of the Writ Petition, an interim order shall be passed to i) stay the operation of the orders passed by the Respondent No. 5 and 6 at Exhibits A and B hereto and ii) restrain the respondents, their offi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which is presently pending. In such circumstances, it is submitted that the appellate proceedings ought to be decided independently, without the Appellate Authority being influenced by the order passed by the Appellate Authority for Advance Ruling (AAAR), which is impugned in the present petition, as no prejudice would be caused to the Revenue. 4. The operative order passed by the Maharashtra A....