It was ruled that if the petitioner had made the payment before the supplier’s GST registration got cancelled and if the decisions by the SC and HC in the cases supported by the petitioner concur, then the petitioner should rightfully be given the benefit of ITC.
Section 7 Scope of supply Nature of Amendment Harsh as retrospective Impact Association, Club, Housing Society Commentary Supply of activities or transactions inter se between a person & its members or constituents shall be deemed to take place from one such person to another – hence shall be treated as a supply. Paragraph 7 of […]
