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    <title>2024 (9) TMI 1542 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Free power supplied as a 12% share under hydro-power arrangements was found to raise a substantial prima facie challenge to GST demand, because the supply may be compensation rather than taxable consideration. The Court also accepted that part of the cause of action arose within Himachal Pradesh, given the petitioner&#039;s registered office there and the liabilities relating to units situated in the State, supporting territorial jurisdiction. Noting the petitioner&#039;s reliance on a prior service tax adjudication on the same arrangement, the Court granted interim stay against further proceedings under the impugned order pending further hearing.</description>
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      <description>Free power supplied as a 12% share under hydro-power arrangements was found to raise a substantial prima facie challenge to GST demand, because the supply may be compensation rather than taxable consideration. The Court also accepted that part of the cause of action arose within Himachal Pradesh, given the petitioner&#039;s registered office there and the liabilities relating to units situated in the State, supporting territorial jurisdiction. Noting the petitioner&#039;s reliance on a prior service tax adjudication on the same arrangement, the Court granted interim stay against further proceedings under the impugned order pending further hearing.</description>
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