Philips Carbon Black Limited Vs State of Kerala
Date: November 15, 2023
Subject Matter
Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person
Summary
The case law involves a petitioner challenging proceedings initiated under Section 149 of the CGST Act. The Kerala High Court held that as per Section 10(1)(b) of the IGST Act, in cases where goods are supplied on the direction of a third person, the…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner, a dealer under the provisions of the Central Goods and Services Tax Act and Kerala Goods and Services Tax Act, 2017, has filed the present writ petition challenging the proceedings initiated under Section 149 of the CGST Act, 2017 on the ground that the proceedings are wholly without jurisdiction and without the authority of law.…