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2018 (9) TMI 852 - DELHI HIGH COURTLevy of IGST - determination of place of supply of receipt of services by suppliers at Paradip Port Trust - location of of supplier of services and place of supply of services - Section 12 of the Customs Act, 1962 - Held that:- Keeping in mind the petitioner’s grievance that unless its concerns are properly dealt with or adjudicated, it is likely to lose substantial amounts on account of the impending finality with respect to the refund claimed (the last date mandated for the purpose is 30.09.2018), the Court is of the opinion that in case the petitioner urges these along with any other contention before the concerned GST Officer, he should while ruling upon them deal with all arguments and ensure that the assessments are complete before that date i.e. 30.09.2018 - petition disposed off.
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