Back
SUJOY PAUL, NAMAVARAPU RAJESHWAR RAO
Sri Avantika Contractors (I) Limited. – Appellant
Versus
Appellate Authority for Advance Ruling (GST) – Respondent
| Table of Content |
|---|
| 1. challenge regarding jurisdiction of indian gst laws applied outside india. (Para 1) |
| 2. contract details of isles construction project. (Para 2 , 3 , 4 , 5 , 7 , 8) |
| 3. arguments on gst applicability and contracts. (Para 11 , 12 , 13) |
| 4. details about the definitions of supplier and recipient in the context of the igst act. (Para 14 , 15 , 16) |
| 5. overview of taxation principles and establishment. (Para 31 , 32 , 33 , 38 , 41) |
| 6. interpretation of statutory provisions of gst. (Para 60 , 61 , 62 , 63 , 65) |
| 7. order for reimbursement of gst to petitioner. (Para 73 , 74) |
ORDER :
(Sujoy Paul, J.) :
This Writ Petition filed under Article 226 of the Constitution impugns the Order-in-Appeal (OIA) No.AAAR/04/2022 dated 16.07.2022, whereby the view of the Advance Ruling Authority dated 05.08.2021 (Annexure P-18) was affirmed.
Petitioner’s case:-
2. The Government of India (GoI) entered into Memorandum of Understanding (MoU) with Government of Maldives for constructing a Police Academy funded by the GoI. In turn, the GoI appointed respondent No.2 i.e., National Buildings Construction Corporation Ltd., (NBCCL) to execute the construction of Police Academy by itself or through a contra
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
