https://www.taxtmi.com/caselaws?id=755139 The AAAR Tamil Nadu declined to admit an advance ruling application under Section 98(2) of the CGST/TNGST Act, 2017 regarding GST taxability on electricity distribution services including network charges, wheeling charges, cross-subsidy surcharge, and additional surcharge. The Authority modified the impugned ruling, clarifying that "applicant" refers to registered persons and the legislative intent empowers rejection of repeated applications on same issues. The Authority distinguished between internal departmental "call book" transfers and actual disposal through non-admission, confirming the application was properly disposed of rather than kept pending. en-us Thu, 06 Jun 2024 00:00:00 +0530 Wed, 07 May 2025 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755139 The AAAR Tamil Nadu declined to admit an advance ruling application under Section 98(2) of the CGST/TNGST Act, 2017 regarding GST taxability on electricity distribution services including network charges, wheeling charges, cross-subsidy surcharge, and additional surcharge. The Authority modified the impugned ruling, clarifying that "applicant" refers to registered persons and the legislative intent empowers rejection of repeated applications on same issues. The Authority distinguished between internal departmental "call book" transfers and actual disposal through non-admission, confirming the application was properly disposed of rather than kept pending. Case-Laws GST Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755139