The High Court examined whether a supply was a composite supply ...

Legal battle over tax classification: Is it a composite supply or mixed supply? Court sees abuse of process of law. HC admitted the petition for further hearing.

Case Laws GST

June 24, 2024

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.

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The High Court examined whether a supply was a composite supply ...

Legal battle over tax classification: Is it a composite supply or mixed supply? Court sees abuse of process of law. HC admitted the petition for further hearing.

Case Laws GST

June 24, 2024

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