Water India Pvt Ltd. Vs Union Of India
Date: April 25, 2025
Subject Matter
Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act
Summary
The petitions by M/s. Waters India Pvt. Ltd. questioned the validity of certain provisions of the Integrated Goods and Services Tax Act (IGST Act) and the Central Goods and Services Tax Act (CGST Act) along with related notifications and circulars. S…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.10226/2022, petitioner seeks for the following reliefs:- (A) Issue a writ of certiorari or any other writ or direction or order to quash impugned show cause notice dated 14.03.2022 bearing SCN No. 158/2021-22 and having Digital Identification No. (‘DIN’) 202203DSS0000000CCEB, enclosed as Annexure A for the reasons stated…