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GST - Highlights / Catch Notes

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GST Registration of petitioner - petitioner claims that since it ...


Petitioner Challenges GST Registration Requirement u/s 24 for Casual Taxable Persons Despite Existing Delhi Registration.

May 7, 2022

Case Laws     GST     HC

GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - 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”. - HC

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