Kerala High Court
For assessee
Topic
Scope, place and value of supply, zero-rating and intermediary services.
1 ruling found
Kerala High Court
Where assessment and tax demand for zero rated supply were finalized solely based on Rule 96(10) of CGST Rules, which had been declared ultra vires Section 16 of IGST Act, such assessment and summary lacked legal foundation and could not be sustained, requiring quashing of impugned orders