Case Law Details
Case Name : J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism.
If in fact all legal services are to be governed by the reverse charge mechanism than there would be no purpose in requiring legal practitioners and law firms to compulsorily get registered under the CGST, IGST and/or DGST Acts.
Those seeking voluntary registration would anyway avail of the facility under Section 25 (3) of the CGST Act (and the corresponding...
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