Dispute centered on whether exemption granted for transmission ...

Utility companies' ancillary services under scrutiny for tax exemption eligibility.

Case Laws GST

November 4, 2024

Dispute centered on whether exemption granted for transmission or distribution of electricity extends to ancillary services offered by utility companies. Court ordered stay on penalty proceedings until Supreme Court delivers judgment on exemption applicability to ancillary services. If ruled against assessee, penalty imposition to be independently evaluated based on governing principles. Petitions disposed, maintaining status quo on payments and penalty proceedings pending Supreme Court's final decision.

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Dispute centered on whether exemption granted for transmission ...

Utility companies' ancillary services under scrutiny for tax exemption eligibility.

Case Laws GST

November 4, 2024

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