Section 24 of the CGST Act, 2017--- Casual Taxpayer —- The applicant sought directions to the respondents to remove the anomaly/carry out amendment/modifications in respondent's orders for inviting tender. The petitioner submitted that they have already obtained registration in Delhi and the aforesaid clause mandates that the petitioner should obtain registration in the State in which the work is to be taken up. The court observed that a perusal of section 22 read with section 25 of does not support this submission of the petitioner. A person is required to register in any State in which he carries on business and has place of business on a regular basis. The petitioner’s grievance is sufficiently addressed by the definition of "Casual taxable person" under Section 24 .

Held that:- The Hon’ble High Court disposed this petition leaving it open to the petitioner to take appropriate steps to not only meet the requirement of the Act but also meet the requirement of the tender. The parties are left to bear their respective costs.