Case Law Details
Case Name : SBS Schooling Faridkot Vs State of Punjab And Others (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
SBS Schooling Faridkot Vs State of Punjab And Others (Punjab and Haryana High Court)
In the case of SBS Schooling Faridkot vs. State of Punjab and Others, the petitioner challenged the constitutional validity of Sections 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017. The Punjab and Haryana High Court referred to the Supreme Court’s decision in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats (P.) Ltd.. The Supreme Court upheld the validity of the provisions but introduced the “functionality test” to determin
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.