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AXIS BANK LIMITED AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C.PRAVEEN KUMAR
A.V. RAVINDRA BABU
Pet. Counsel
Arun Showri G
Res. Counsel
Harinath N
Suresh Kumar Routhu

Petitioner / Applicant

AXIS BANK LIMITED AND OTHERS
Respondent THE UNION OF INDIA AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 29, 2022
Order No.

Writ Petition No. 11424 of 2021

Citation

2022(9) TAXREPLY 6410
Original Order
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ORDER

Aggrieved by the Order, dated 23.11.2020, passed by the Additional Commissioner [GST-Appeals], the present Writ Petition came to be filed. 2. The petitioner herein is said to be the third largest Private Bank in India providing an entire spectrum of financial services for personal and corporate banking. The petitioner bank is registered in Andhra Pradesh [AP] and also in State of Telangana [TL] with two different GSTN Numbers. With the advent of GST, the petitioner moved from a single centralized registration under Service Tax regime to have State specific GST registrations with separate GST for each State where it conducts business. For the ease of distinguishing and determining the ‘Location of Supplier’ [LOS] and the ‘Place of Supply’ [POS], the petitioner tagged all the branches to the respective States from where the services are provided and pay the taxes from the appropriate State. (a) It is said that during system configuration at the time of ....

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