Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

COMPUCOM SOFTWARE LIMITED vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
UMA SHANKER VYAS
Pet. Counsel
Anant Kasliwal
Vaibhav Kasliwal
Diwakar Khaldwal
Res. Counsel
Rajendra Prasad
Harshita Thakral

Petitioner / Applicant

COMPUCOM SOFTWARE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Nov 4, 2024
Order No.

D. B. Civil Writ Petition No. 7525/2021, D. B. Civil Writ Petition No. 15847/2019

Citation

2024(11) TAXREPLY 11617
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER AVNEESH JHINGAN, J (ORAL):- 1. These petitions are decided by this common order as the issue and facts involved are similar. For convenience, the facts are being taken from DBCWP No. 7525/2021. 2. This petition was filed challenging vires of Section 17 (5) (c) & (d) of Central Goods and Service Tax Act, 2017 (for short ‘CGST Act’). 3. The issue raised in this petition is no longer res integra and is covered by the decision of Supreme Court in Chief Commissioner of Central Goods and Service Tax & Ors. Versus M/s Safari Retreats Private Ltd. & Ors. reported in 2024 INSC 756. Supreme Court held:- "65. Some of our conclusions can be summarised as under: a. The challenge to the constitutional validity of clauses (c) and (d) of Section 17 (5) and Section 16(4) of the CGST Act is not established; b. The expression “plant or machinery” used in Section 17 (5)(d) cannot be given the same meaning as the expres....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)