Litigation Tracker : Delhi HC admits writ challenging levy on advances received by service's supplier & credit non-availability

Delhi HC admits writ petition for reading down provisions of Section 12(2) and Section 13(2)(a) of CGST Act, 2017 r/w Notification No. 40/2017 dated October 13, 2017 and Notification No. 66/2017 dated November 15, 2017; Notes Petitioner’s plea that, said provisions creates discrimination between treatment of advances in respect of supply of goods vis-à-vis supply of services and also leads to credit blockage & huge cash flow issues for service provi...