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1 - 10 of 34 (0.65 seconds)Article 226 in Constitution of India [Constitution]
Taghar Vasudeva Ambrish vs Appellate Authority For Advance Ruling ... on 7 February, 2022
57. Further, in Taghar Vasudeva Ambrish case (referred supra),
the Hon'ble Division Bench of Karnataka High Court had elaborately
discussed when a similar issue came up for consideration and thus it
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https://www.mhc.tn.gov.in/judis
W.P.No.32388 of 2023, etc (batch)
would be apposite to extract the relevant portion of the said order as
follows:
The Central Goods and Services Tax Act, 2017
Bandu Ravji Nikam vs Acharyaratna Deshbushan Shikshan ... on 12 September, 2002
13. It is noteworthy that the accommodation which
is used for the purposes of the hostel of students and
working women is classified in residential category in the
Revised Master Plan 2015 of Bangalore City. The
Supreme Court in KISHORE CHANDRA SINGH VS
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W.P.No.32388 of 2023, etc (batch)
BABU GANESH PRASAD BHAGAT AIR 1954 SC 316 has
held that expression residence only connotes that a
person eats, drinks and sleeps at that place and it is not
necessary that he should own it. The aforesaid decision
was referred to by Bombay High Court in BANDU RAVJI
NIKAM SUPRA. The hostel is used by the students for the
purposes of residence. The students use the hostel for
sleeping, eating and for the purpose of studies for a
period ranging between 3 months to 12 months. In the
hostels, the duration of stay is more as compared to hotel
in guest house, club etc.
Section 25 in Tamil Nadu Goods and Services Tax Act, 2017 [Entire Act]
The Integrated Goods and Services Tax Act, 2017
V.L. Kashyap vs R.P. Puri on 22 September, 1976
i) Delhi High Court in “V.L.Kashyap versus R.P.Puri” rendered
in Civil Revision Appeal Nos.322. 326, etc., vide order dated
22.09.1976, wherein, in para 25, it has been held as under:
Filterco vs Commissioner Of Sales Tax on 18 August, 1989
In the present case, following the law laid down by the Hon'ble
Apex Court in the Filterco case (referred supra), this Court is also of the
view that even though alternate remedy is available, the same would only
be a mere exercise in futility and in such case, the affected party can file
a writ petition.