2022 (5) TMI 345

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..... cessful bidder in respect of the tender in question will be required to make supplies and render services 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 .....

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..... 2020-21 dated 02.02.2021 and 54(2)2021/EE(E)-Hyd/AB/186 Dated 02.02.2021 (Annexure 1 to 3), in the interest of justice. b) Pass any other or further order as this Hon ble Court may deem fit and just, in the facts and circumstances of the case, in the interest of justice. 2. The case of the petitioner is that respondent No.3 has issued the NIT in question. The said NIT, inter alia, states .....

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..... s required to register in any State in which he carries on business and has place of business on a regular basis. 5. Mr. Singh who appears for respondent No.2, has drawn the attention of the petitioner and this Court to Section 2(20) which provides the expression Casual taxable person to mean a person who occasionally undertakes transaction involving supply of goods or services or both in t .....

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