M/S Kay International Pvt Ltd v. Commssioner Of Goods And Service Tax
!""#$%$&'( )
'( *+
,,, *+
,++ "#$ % &
!
'()*+,+& )-+./&)*+.0&))**,(-*/0 '()+1&,1/&.+)+&/*+/1&/-+1)&/,-)/(-*/+
!2&
3 $4$ #&
!
'(/*5,&//05&/-)+&/-++&/1+.(-*/+ '(+.5&)-.1&1+0,&.**0&0,*.&,.0+&,50-&1)+,(-*/+ '(1)+5&15*)&5*.*&/*-1-&++/0&/,.-+(-*/+ 62% &
42 &
'7-+1).-*/03 '7/5.5.&/5*-&.+00&.++1&5.1-&55+0&0/--&0/,-& 0/05&-1-0) -51---*/+
%$&
#$&
!
'(,0,-&1+55&1+0)&./-,(-*/+ 8
&
!
'(/+5.(-*/+
$ &
'70)1/-*/+ ! #$&
3 $ !
&
'7/+1/.&-50+/&/1-.+&-0,*0&-0,.+&-55,*&-5+/5& -500,&-5+*)&-5001&-5+/+&-0*01&-5+.*&-0/.1&-5,1*& -5,-.&,.,0&+/5)&-/51/&-/+*-3/-).1-*/+ !
#$&
% &
9:
9 '7,115-*/+:
6 $ &
; $ 78$ $ &
9:
'7115,&.-*/&0+..&/++.1&.),/&.1+*-*/+ &
!
&
!
'(/*+05&+.-5&/*5)1(-*/+ " % &
!
'(/1-0.&/1150&/1..1(-*/+ %;
#$&
!
'(-+1).(-*/0&/5*-(-*/+ $";
$&
7$ 8!
&
!
'(01+,(-*/+ 8$
&
!
'(/.-*.(-*/+ 8 $ 4 &
'7-,0*+3-1)*)-*/+ < #&
'7,115-*/+ $$ 8 $ 8$ &
; $ 626
! 2&
3 6 $ &
'7-0-*)-*/+ $ &
%$ &
9:
'7)+5/,3,*/,-*/+ 8$ $ ##&
'7++0/-*/+ 62
<$ &
6 8$ !&
'7-0,*0-*/0 # ; &< ! 2
& = 2 86!
&
& 64 4$ &
# ; $
>!!&
7/ ) '()-+./&))**,(-*/0& '(15*)&/1..1&.-*/&.),/&5*.*&.1+*&.+)+&/-+1)(-*/+& '(.**0&,,/0&/.-*.&,1,,&1)+5&1)+,&,50-&,.0+(-*/+ '(/*-1-&)-.1&01+,&/*+/1&0,*.&)--)/&+)--(-*/+ '(/,.-+&/1-0.&/1150&/5.-/&/5.++&/++.1&-/*)0& -51//&-1-0)&1,0,&-*./1(-*/+-
/ ) '7/5.5.-*/+
/ , '7-/51/3-/+*--*/+&
/ ) '7-/++-&-,,0) -,,1/ -*/+-3
/ ) '7-+01--*/+ $% $&
#
42 7 " &
>? '(+55& 1+0)&)+5/&,*/,&,.,0&,0,-&115,&0)1/&./-,&.+00&.++1& 5.1-&55+0&0/--&0/,-&0/05&+/5)&0+..&/*5)1&/*+/1& /*+05&/-).1&/-+1)&+.-5&++/0&/1-.+&/.*/5&/+1/.& -5001&-0*01&-0,.+&-5+*)&-5+/+&,115&-/51/&-/+*-& -,0*+&-5,-.&-5,1*&-5+/5&-5+.*&-500,&-0/.1&-55,*& -50+/&-1)*)3-0-*)-*/+
&
2&
7- ) '()*+.0 )*+,+(-*/0 6
"$&
'7)+1&,1/&,,/0&115,&.-*/&.),/ .1+*-*/+ @@@ ,,. A
&
! / ) 0"1!"#2&34$"% 5!+!0 &$&&0$ 1%
,, ++ 5"67"1 ).
!
" #$% "