https://www.taxtmi.com/caselaws?id=761992 The HC upheld the constitutionality of taxing supplies "made or agreed to be made," finding legislative competence to treat advance payments as part of contract consideration and not violative of equality or property protections; outcome: provisions sustained. The court held that input tax credit is allowable on the basis of receipt vouchers where statutory document requirements are met and tax is paid, directing harmonious reading of supply and ITC provisions; outcome: petitioner entitled to ITC on receipt vouchers. The court left the refund claim for GST paid on advances undecided, noting it remains pending in statutory appeal. The court interpreted contractual mobilization advances as taxable consideration; outcome: advances attract GST. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761992 The HC upheld the constitutionality of taxing supplies "made or agreed to be made," finding legislative competence to treat advance payments as part of contract consideration and not violative of equality or property protections; outcome: provisions sustained. The court held that input tax credit is allowable on the basis of receipt vouchers where statutory document requirements are met and tax is paid, directing harmonious reading of supply and ITC provisions; outcome: petitioner entitled to ITC on receipt vouchers. The court left the refund claim for GST paid on advances undecided, noting it remains pending in statutory appeal. The court interpreted contractual mobilization advances as taxable consideration; outcome: advances attract GST. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761992