Case Law Details
Case Name : Union of India & Ors. Vs VKC Footsteps India Pvt Ltd. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India & Ors. Vs VKC Footsteps India Pvt Ltd. (Supreme Court)
The Apex Court Sets aside the order of Gujarat HC and upheld the order of Madras HC. Although the Hon’ble Court has noted some anomalies and suggested the GST Council to look into the same.
Background:
(Gujarat High Court)
The Division Bench of the Gujarat High Court having examined the provisions of Section 54(3) and Rule 89(5) held that the latter was ultra vires. In its decision in VKC Footsteps India Pvt. Ltd. Vs. Union of India (supra), the Gujarat High Court held that by prescribing a formula in sub-Rule (5) of...
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Author Bio
Sir,
What is your opinion on Erection & Commissioning work undertaken for Electrification Work of Rail;ways, Whether Refund of GST on Goods allwed under Inverted Duty Structrure.
CA Om Praklash Jain s/o J.K.Jain, Jaipur
Tel:8414300730.