Inter­state or intra-state supply – Allahabad HC Stays GST Demand Against Paytm

One 97 Comunications Limited Vs Union of India and others  (Allahabad High Court) 1. One of the issue raised in the present petition is that the supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other States, would be inter­state supply or intra-state supply. 2. The contention raised by the learned Senior Counsel for the petitioner is that the amount of tax has been paid in the State of U.P. treating the same to be inter-state supply. However, demand is sought to be raised by the State claiming the same to be intra-state supply. In...