The Allahabad High Court has quashed demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited by GST Authorities vide order under Section 74(9) of the Goods and Service Tax Act.
In a recent case, the Allahabad High Court has asked the State to explain “as to how and under what manner, the deeming service as per clauses (c) & (d) of sub-section (1) of section 169 can be said.