Ramesh Kumar Patodia Vs Citi Bank N.A
Date: July 24, 2023
Subject Matter
Loan should be considered separate from credit card services, hence, exempt from IGST
Summary
Calcutta High Court delivered a judgment regarding the applicability of IGST on a loan granted by Citibank to a credit card holder. The appellant argued that the loan was unrelated to credit card services and should be exempt from IGST. The court ana…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This case is not of the ordinary kind. Most interesting points are involved in it. The appellant writ petitioner (the appellant) has argued this case remarkably well in person. The facts are these. At the material time, the appellant had a credit card provided by Citi Bank (the respondent bank). On 21st February and 28t h February, 2019…