Ani technologies Private Limited Vs State Of Telangana
Date: June 16, 2022
Subject Matter
If the passenger is not registered under GST and avails transportation service, place of supply would be the place where the passenger embarks or starts his journey.
Summary
If the passenger is not registered under GST and avails transportation service, by way of legal fiction the place of supply would be the place where the passenger embarks or starts his journey. Keeping the above legal provision in mind, we may advert…
Heard Mr. Tushar Jarwal, learned counsel appearing on behalf of Mr. Mamilla Ashwin Reddy, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has challenged legality and validity of the order dated 04.02.2022 issued by the 3rd respondent le…