Sutherland Mortgage Services INC Vs Principal Commissioner, Central Tax, Kochi
Date: February 3, 2020
Subject Matter
Advance Ruling Authority can determine 'place of supply' under clause (e) of Sec. 97(2) i.e., determination of liability to pay tax on any goods or services or both
Summary
In the instant case, it is true that the issue relating to determination of place supply as aforestated is not expressly enumerated in any of the clauses as per clauses (a) to (g) of Sec. 97(2) of the CGST Act, but there cannot be any two arguments t…
The prayers in the aforecaptioned Writ Petition (Civil) are as follows: “(i) Issue a writ of certiorari or any other appropriate writ, order or direction as this Hon ‘ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Exhibit P-2 Order and after scrutinizing the same, to strike down and quash the same and to hold that in the…