Court :
Supreme Court of India
Brief :
In Union of India v. M/s Cummins Technologies India Pvt Ltd and Ors etc. [Transfer Petitions(Civil) Nos.1481-1482/2021 dated September 20, 2021] , the current transfer petitions have been filed to transfer two writs - M/s. SPL Infrastructure Private Limited v. Assistant Commissioner of State Tax, Narasannapeta and Ors [Writ Petition No.7767 /2020] pending before the Hon'ble Andhra Pradesh High Court and M/s Cummins Technologies v. Union of India [Writ Petition No. 9443/ 2020] pending before the Hon'ble Madhya Pradesh High Court, which challenges the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 ("CGST Act").
Citation :
Transfer Petitions(Civil) Nos.1481-1482/2021 dated September 20, 2021
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