CENEX GST UPDATE - 30.04.2020

GST - Infringement of fundamental rights under Article 21 of Constitution - Protection of such action u/s 157 of GST Acts may unleash a regime of terror insofar as taxable persons are concerned: HC GST - IGST paid under CGST head - No plausible reason, whatsoever, exists to deny the petitioner the benefit of refund under the provisions of Section 77(1) of the CGST Act read with Section 19(2) of the IGST Act: HC GST - Act does not empower Authority to give ruling on Place of Supply of goods or services, hence question raised by applicant cannot be answered: AAR