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Case Law Details

Case Name : Bangalore Electrical Supply Company Limited Vs Assistant Commissioner of Central Tax (Karnataka High Court)
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Bangalore Electrical Supply Company Limited Vs Assistant Commissioner of Central Tax (Karnataka High Court)

Karnataka High Court held that demand of Goods and Services Tax (GST) under reverse charge mechanism from service receiver will lead to double taxation since entire tax already paid by service provider. Accordingly, appeal allowed.

Facts- Pursuant to inspection being conducted on 09.03.2023 u/s. 67(1) of the Central Goods and Services Tax Act, 2017, the petitioner received communication dated 03.07.2023 from the Senior Intelligence Officer, DGGI, to wh

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