Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 615 - HC - GSTRefund claim - Intermediary Services - Export of Services - vires of Section 168 of the CGST Act 2017 - challenge primarily on the ground that no mandate can be provided for directing the lower quasi-judicial authority to treat the Circular / Instructions issued by the Board to be binding. HELD THAT - Notice of motion for 08.09.2020.
The Punjab & Haryana High Court judgment in 2020 (11) TMI 615 involved a dispute regarding a Circular withdrawn from its inception, affecting the petitioner's refund claim related to "Export of Services." The challenge was also made against the vires of Section 168 of the CGST Act, 2017. Next hearing scheduled for 08.09.2020. Service of notice accepted by UOI representatives.
|