2022 (5) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Singh, Advocate ORDER 1. The petitioner has preferred the present writ petition to seek the following reliefs: "a) issue a writ in the nature of Certiorari or any other appropriate Writ/Direction/Orders to the respondents to remove the anomaly/carry out amendment/modifications in respondent's orders issued vide orders/notice for inviting tender bearing 54(2) Mg CED/ 2020/ 48H) dated 22. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said clause mandates that the petitioner should obtain registration in the State in which the work is to be taken up, or as required by the GST authorities. The petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place. 4. A perusal of Section 22 read with Section 25 of the CGST Act does not support this submission of the petitioner. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es, in our view, is sufficiently addressed by the aforesaid definition of "Casual taxable person". Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: "casual taxable persons making taxable supplies". 7. We, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X