Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Solar inverters supplied for use in solar power generating systems were treated as integral parts of that system and, on the material produced, fell within Sl. No. 234 of Notification No. 1/2017-CT(R), attracting GST at 5%. The Court held that the concession extends to parts used for manufacture of solar power generating systems, and that assembling such parts into a new product with a distinct name, character and use satisfies the definition of manufacture. It also held that expressions such as "required to manufacture" and "for use" refer to intended use, so proof of actual end-use was not necessary. The contrary orders were quashed to that extent.
Solar inverters supplied for use in solar power generating systems were treated as integral parts of that system and, on the material produced, fell within Sl. No. 234 of Notification No. 1/2017-CT(R), attracting GST at 5%. The Court held that the concession extends to parts used for manufacture of solar power generating systems, and that assembling such parts into a new product with a distinct name, character and use satisfies the definition of manufacture. It also held that expressions such as "required to manufacture" and "for use" refer to intended use, so proof of actual end-use was not necessary. The contrary orders were quashed to that extent.
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