Reliance Infrastructure Limited Vs Union Of India
Date: August 11, 2022
Subject Matter
Liability under SVLDRS scheme can be paid through electronic cash ledger maintained under the CGST Act
Summary
Petitioner has scrupulously abided by all the terms and conditions of the SVLDRS scheme. In the absence of any definition as to what amounts to “pay electronically through internet banking”, in our view even payment made by electron…
1. Petitioner, prior to 30 th June 2017 was duly registered under the erstwhile Service Tax Rules, 1994. Upon introduction of Goods and Service Tax (GST) with effect from 1 st July 2017 petitioner got duly registered under the Central Goods and Services Tax Act, 2017, Maharashtra Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 for the State of Maharashtra. 2. Petit…