9911796707
TMI Blog2022 (7) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrate, that the supplier of service and the recipient of service are not mere establishments of a distinct person. The Order-in-Appeal dated 19.04.2022, has returned the finding that the petitioner fulfilled the condition stipulated in clause (v) of section 2(6) of the IGST Act, but proceeded to reject the appeal on an entirely different ground i.e., non-fulfillment of condition contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby stay is sought of the operation of the order dated 19.04.2022, passed by respondent no.1 i.e., the Additional Commissioner CGST, Appeals II. 4. We are of the view that at this stage, no interim order can be passed, as the issue at hand needs final adjudication in the main action i.e., the writ petition. 5. Thus, the above-captioned application is closed, albeit, without prejudice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition contained in Clause (v) of Section 2(6) of the Integrated Goods and Service Tax Act 2017 [In short IGST Act ] 7.2. Broadly, this condition required the petitioner to demonstrate, that the supplier of service and the recipient of service are not mere establishments of a distinct person. 8. The Order-in-Appeal dated 19.04.2022, has returned the finding that the petitioner fulfilled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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