https://www.taxtmi.com/caselaws?id=756930 The HC granted interim protection to a distribution licensee challenging a SCN issued under Section 74 of CGST Act, 2017. The petitioner claimed exemption for electricity services under notification dated 28th June, 2017. The court found that respondent relied on a circular dated 1st March, 2018, which was declared ultra vires to Section 8 and notification no. 12/2017-CT(R). The HC held that the circular cannot clarify the exemption notification issued under Section 11(1) as it is an independent document. The petitioner established a prima facie case and jurisdictional issue, warranting interim protection. The court directed participation in proceedings but prohibited final orders without court leave. en-us Tue, 11 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756930 The HC granted interim protection to a distribution licensee challenging a SCN issued under Section 74 of CGST Act, 2017. The petitioner claimed exemption for electricity services under notification dated 28th June, 2017. The court found that respondent relied on a circular dated 1st March, 2018, which was declared ultra vires to Section 8 and notification no. 12/2017-CT(R). The HC held that the circular cannot clarify the exemption notification issued under Section 11(1) as it is an independent document. The petitioner established a prima facie case and jurisdictional issue, warranting interim protection. The court directed participation in proceedings but prohibited final orders without court leave. Case-Laws GST Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756930