P&H's notice in writ filed by Genpact against order holding BPO as 'Intermediary'

P&H HC issues notice in writ filed by Genpact India on the issue whether (i) BPO qualifies as Intermediary (ii) Section 168 of CGST Act (Power to issue instructions or directions) is constitutionally valid & (iii) HC can be directly approached in absence of Tribunal; Petitioner claims that the First Appellate Authority has illegally relied upon a Circular No. 107/26/2019-GST dated July 18, 2019, which was withdrawn vide Circular No. 127/46/2019-GST dated December 04, ...