https://www.taxtmi.com/caselaws?id=754428 The Jharkhand HC examined whether transportation of power plant ash constituted composite or mixed supply under GST law. The petitioner challenged a show cause notice issued under Section 74 seeking to tax the service under different headings. The HC found prima facie case of abuse of process and lack of jurisdiction. Following Supreme Court precedent, the court held that extended limitation period under Section 74 cannot be invoked for interpretation issues. The HC distinguished contrary Delhi HC judgment as pertaining to old service tax regime with different officer powers. The writ application was held maintainable to prevent injustice from relegating petitioner to alternative remedy. en-us Tue, 18 Jun 2024 00:00:00 +0530 Sat, 22 Jun 2024 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754428 The Jharkhand HC examined whether transportation of power plant ash constituted composite or mixed supply under GST law. The petitioner challenged a show cause notice issued under Section 74 seeking to tax the service under different headings. The HC found prima facie case of abuse of process and lack of jurisdiction. Following Supreme Court precedent, the court held that extended limitation period under Section 74 cannot be invoked for interpretation issues. The HC distinguished contrary Delhi HC judgment as pertaining to old service tax regime with different officer powers. The writ application was held maintainable to prevent injustice from relegating petitioner to alternative remedy. Case-Laws GST Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754428