- Delhi High Court in Seema Gupta vs. Union of India & Ors[1] - Renting of Residential Dwelling under reverse charge is challenged especially when the renting is not taken in business account:
An interesting issue has come up before the Honorable Delhi High Court in the above matter. Seema Gupta, the writ petitioner has challenged the constitutional validity of insertion of an entry in reverse charge notification Entry 5AA in Notification No 13/2017 – CT (R) [inserted by way of Notification No 5/2022- CT (R)].