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2019 (10) TMI 1511 - HC - GSTValuation - supply of service of Transmission of Electricity - taxability of cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered by the Applicant from the consumers in assessable value - exempt from GST under Sr. No.25 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 and Notification No. 12/2017-State Tax (Rate) dated 30th June 2017 or not. HELD THAT - Issue Notice, returnable on 11.12.2019. By way of ad interim relief, the operation of the order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling, the third respondent herein, is hereby stayed.
Issues:
Granting amendment of petition, issuance of notice returnable on a specific date, staying the operation of a previous order by the Gujarat Authority for Advance Ruling. Amendment of Petition: The learned advocate for the petitioner submitted a draft amendment, which was allowed by the court. The court directed the immediate implementation of the approved amendment. This process signifies the court's flexibility in allowing necessary modifications to legal documents during the proceedings. Issuance of Notice: After hearing the arguments presented by Mr. S.N. Soparkar, Senior Advocate, and Mr. Uchit Sheth, the court decided to issue a notice returnable on 11.12.2019. This step indicates the court's adherence to procedural requirements by formally notifying the concerned parties about the legal proceedings and the scheduled date for their appearance. Stay Order on Previous Order: The court issued an ad interim relief by staying the operation of the order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling, the third respondent. This stay order implies a temporary suspension of the implementation of the previous ruling until further deliberation or a final decision is made by the court. Additionally, direct service was permitted for effective communication of this stay order to the relevant parties involved in the case.
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