https://www.taxtmi.com/caselaws?id=776058 The HC held that the petitioner is not entitled to ITC on electricity consumed for township maintenance as it is not in the course or furtherance of business under Section 16(1) CGST Act. Further, ITC was not available on exempt supply of DCS before the 5-7-2022 amendment excluding DCS from aggregate exempt supplies under Rule 42. The amendment was held to be clarificatory and prospective, not retrospective, and thus ITC benefit cannot be claimed before 5-7-2022. The petitioner's appeals were dismissed, affirming that ITC is a concession, not a right, and the benefit of the amendment applies only post-5-7-2022. All writ petitions were accordingly dismissed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776058 The HC held that the petitioner is not entitled to ITC on electricity consumed for township maintenance as it is not in the course or furtherance of business under Section 16(1) CGST Act. Further, ITC was not available on exempt supply of DCS before the 5-7-2022 amendment excluding DCS from aggregate exempt supplies under Rule 42. The amendment was held to be clarificatory and prospective, not retrospective, and thus ITC benefit cannot be claimed before 5-7-2022. The petitioner's appeals were dismissed, affirming that ITC is a concession, not a right, and the benefit of the amendment applies only post-5-7-2022. All writ petitions were accordingly dismissed. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776058