Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 345 - DELHI HIGH COURTGST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - HELD THAT:- The concern of the petitioner that the petitioner has no place of business in Hyderabad – where the successful bidder in respect of the tender in question will be required to make supplies and render services is sufficiently addressed by the aforesaid definition of “Casual taxable person”. Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: “casual taxable persons making taxable supplies”. Petition disposed off.
|