High Court Rules on Composite vs. Mixed Supply in Power Plant Ash Transport Case, Extends Hearing to July 2024.

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....The High Court examined whether a supply was a composite supply u/s 8(a) of the CGST Act/JGST Act or a mixed supply u/s 8(b). The supply involved transportation of Power Plant Ash within 50 km, taxed under various headings. The Court found a prima facie case of abuse of process of law and lack of jurisdiction. It held that the extended period of limitation u/s 74 is not applicable in cases involving interpretation issues, citing relevant case law. A previous Delhi High Court judgment under the old Service Tax regime was distinguished. The Court deemed the writ application maintainable and scheduled further hearing for July 16, 2024, noting that denying the petitioner an alternative remedy would be unjust.....