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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The HC held that the petitioner is not entitled to ITC on electricity consumed for township maintenance, as such consumption is not in the course or furtherance of business under Section 16(1) of the CGST Act. ITC on exempt supply of DCS prior to 5-7-2022 was disallowed, as the sale of DCS was exempt and excluded from ITC eligibility. The amendment dated 5-7-2022, which excluded DCS from the aggregate value of exempt supplies, was held to be clarificatory in scope but not retrospective and thus does not entitle the petitioner to ITC before that date. ITC is a concession granted by statute and not a substantive right. Consequently, the appeals were dismissed, and the writ petitions were denied, affirming that the petitioner cannot claim ITC on township electricity consumption or on exempt DCS supplies before the amendment's effective date.
The HC held that the petitioner is not entitled to ITC on electricity consumed for township maintenance, as such consumption is not in the course or furtherance of business under Section 16(1) of the CGST Act. ITC on exempt supply of DCS prior to 5-7-2022 was disallowed, as the sale of DCS was exempt and excluded from ITC eligibility. The amendment dated 5-7-2022, which excluded DCS from the aggregate value of exempt supplies, was held to be clarificatory in scope but not retrospective and thus does not entitle the petitioner to ITC before that date. ITC is a concession granted by statute and not a substantive right. Consequently, the appeals were dismissed, and the writ petitions were denied, affirming that the petitioner cannot claim ITC on township electricity consumption or on exempt DCS supplies before the amendment's effective date.
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