Pace Setters Business Solutions Pvt. Ltd. Vs Union Of India
Date: April 2, 2024
Subject Matter
Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary
Summary
The petitioner challenged Notification No. 30/2012-ST dated 20.06.2012, Notification No.10/2014-ST dated 11.07.2014, Notification No.10/2017- Integrated Tax (Rate) dated 28.06.2017, and Section 17(3) of the Central Goods and Services Tax Act, 2017 (C…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner has filed the present petition impugning Notification No. 30/2012-ST dated 20.06.2012, Notification No.10/2014-ST dated 11.07.2014 and Notification No.10/2017- Integrated Tax (Rate) dated 28.06.2017 issued by the Central Govern-ment. The said Notifications are hereafter referred to as ‘ the impugned Notifications ’. The…