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BAGADIYA BROTHERS PVT. LTD. vs. UNION OF INDIA AND ORS.
(Delhi High Court)

Hon'ble Judges:

S. RAVINDRA BHAT
A. K. CHAWLA

Pet. Counsel

Alok Krishna Agarwal

Mayank Bughani

Res. Counsel

Sanjeev Narula

Abhishek Ghai

Petitioner / Applicant	BAGADIYA BROTHERS PVT. LTD.
Respondent	UNION OF INDIA AND ORS.
Court	Delhi High Court
State	Delhi
Date	Aug 6, 2018
Order No.	W.P.(C) 8183/2018 And CM APPL. 31317-18/2018
Citation	2018(8) TAXREPLY 2909
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ORDER
Petitioner complains that the Goods and Services Tax Council which considered its contentions that the Integrated Goods and Services Tax (IGST) is applicable for its commercial activities, has given an opaque ruling which is not decisive in any manner whatsoever. The petitioner is registered under GST Regime and is involved in iron export business. It was recipient of services by suppliers at Paradip Port Trust, Odisha on which 9% CGST and 9% SGST is levied upon its supplies. Relying on Section 7 of the IGST Act, it emphasises that the locale of its supply and the locations of the supplier are at different States, the supplies are to be treated as those undertaken in the course of inter-state trade or commerce. So emphasising it is stated that IGST is applicable and that the determination of the place of service supplier is to be in terms of Section 12 of the Customs Act, 1962. Learned counsel for the Revenue, who appears on advance notice, urges that the pleadings nowhere r....