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TMI Blog2018 (9) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... vance that unless its concerns are properly dealt with or adjudicated, it is likely to lose substantial amounts on account of the impending finality with respect to the refund claimed (the last date mandated for the purpose is 30.09.2018), the Court is of the opinion that in case the petitioner urges these along with any other contention before the concerned GST Officer, he should while ruling upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness. 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impending finality with respect to the refund claimed (the last date mandated for the purpose is 30.09.2018), the Court is of the opinion that in case the petitioner urges these along with any other contention before the concerned GST Officer, he should while ruling upon them deal with all arguments and ensure that the assessments are complete before that date i.e. 30.09.2018. The writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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