Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST paid during the procurement of a solar power plant as input tax credit towards their GST liability. The ruling found that since the applicant invoiced only for the supply of electricity without including delivery charges, which are exempt from tax, they were not liable to pay GST on both intra-state and interstate deliveries. Additionally, as their output supplies were tax-exempt, they were not eligible to claim input tax credit on their inward supplies such as the solar power plant under relevant tax provisions.
Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST paid during the procurement of a solar power plant as input tax credit towards their GST liability. The ruling found that since the applicant invoiced only for the supply of electricity without including delivery charges, which are exempt from tax, they were not liable to pay GST on both intra-state and interstate deliveries. Additionally, as their output supplies were tax-exempt, they were not eligible to claim input tax credit on their inward supplies such as the solar power plant under relevant tax provisions.
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