J.K. Mittal & Company, Legalance IP Corp LLP Versus Union of India & Others
GST
2017 (9) TMI 1165 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 435 (Del.) , [2017] 1 GSTL 36 (Del)
DELHI HIGH COURT – HC
Dated:- 14-9-2017
W.P.(C) 5709/2017 & C.M.No. 23814/2017 (stay), W.P.(C) 6017/2017 & C.M.No. 25007/2017 (stay)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Hitender Mehta, Mr. Rajveer Singh, Ms. Nidhi Gupta and Mr. Atul Krishnan, Advocates along with Petitioner in person, Ms. Vanita Bhargava, Mr. Ajay Bhargava, Mr. Abhishek Rastogi, Ms. Rashmi Despande and Mr. Aseem Chaturvedi, Advocates
For the Respondents : Mr. Atmaram N.S. Nadkami, ASG, Mr. Sanjeev Narula, CGSC, Mr. Salvadom Santosh Rebell
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as reflected in paras 10.10, 10.10.1 and 10.10.2 of the minutes of the 14th GST Council meeting held on 19th May, 2017 (which were approved at the 15th GST Council meeting held on 3rd June, 2017) as regards legal services being taxable on reverse charge basis. He states that the said fresh notifications will be produced before the Court on the next date of hearing.
2. It is evident that as a result of the above statement made on behalf of the Central Government, the Govt. of NCT of Delhi has also to issue a notification on the same lines by way of corrigendum to Notification No.13/2017-State Tax (Rate) dated 30th June, 2017. The GNCTD is directed to produce the said corrigendum notification before the Court on the next date.
3. The issue
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