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1 - 10 of 14 (0.25 seconds)The Central Goods and Services Tax Act, 2017
Bharat Sanchar Nigam Ltd. & Anr vs Union Of India & Ors on 2 March, 2006
27. Mr Ramachandran, learned counsel appearing for the Revenue
rightly submits that the present case is covered by the decision in the
case of Bharat Sanchar Nigam Limited v. Union of India & Ors. (supra)
and thus, it is not necessary to examine the broader challenge to the
vires of Rule 90(3) of the CGST Rules or paragraph 12 of the
impugned Circular.