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Case Law Details

Case Name : Oasis Realty Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition (St) No. 23507 of 2022
Date of Judgement/Order : 16/09/2022
Related Assessment Year :
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Oasis Realty Vs Union of India (Bombay High Court)

Ruling delivered recently by the Bombay High Court in case of Oasis Realty and 2 other petitioners (‘Petitioner’/Oasis’) [WRIT PETITION (ST) NO. 23507 OF 2022]

Issue involved:

Whether the petitioner is required to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (‘MGST Act’) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order by paying the amount utilising the credit available in the Electronic Credit Ledger?

Contention by the Petitioner:

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Author Bio

I was enrolled as a member of the Institute of Chartered Accountants of India in 2016. I have experience of almost 6 years in the field of Indirect Tax. Working as a CA in services associated at a CA Firm handling compliance, advisory, automation and litigation related matters pertaining to GST and View Full Profile

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