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TMI Blog2024 (11) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... , 885 of 2020 - - - GST - Exemption claim - composite service offered to the consumers - whether the exemption granted to transmission or distribution of electricity by an electricity transmission or distribution utility company would take in the ancillary services offered to its consumers? - stay on penalty proceedings - HELD THAT:- The writ petitions stand closed, leaving the parties to abide b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, Advocate Mr. Shivaditya Dhari Sinha, Advocate ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The question arises in the above cases, as to whether the exemption granted to transmission or distribution of electricity by an electricity transmission or distribution utility company would take in the ancillary services offered to its consumers. 2. A complete exemption granted as seen from Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd contend that it is a composite service offered to the consumers, and there cannot be any clarification by which the exemption granted by a notification is diluted. 5. The High Court of Gujarat, by Annexure-6 judgment dated 19.12.2018 in Torrent Power Ltd. v. Union of India in R/Special Civil Application No. 5343 of 2018, has struck down the clarifications in serial no. 4 of Annexure-1, which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court. 8. The petitioner-Companies would go on paying the levy which shall be treated as payments made under protest, subject to the final judgment of the Hon'ble Supreme Court in C.A. No. 006278 of 2019. 9. The learned Counsel for the petitioners also submits that penalty proceedings were issued, which were stayed only on the ground of the pendency of the writ petitions. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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