CBIC Has No Obligation to Issue Clarifications on Queries Regarding Taxability of Services Under GST | Delhi HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 27 September, 2024
Latest from Taxmann
Case Details: Association of Power Producers v. Solar Energy Corporation of India Ltd. - [2024] 166 taxmann.com 539 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Shri Venkatesh, Ashutosh K. Srivastava & Aashwyn Singh, Advs. for the Petitioner.
- Shikha Ohri, Ms. Ritika Singh, Kartik Sharma, Advs., Ravi Prakash, CGSC, A. Khandelwal, Ms. Isha Kanth, Rishabh Kashyap, Sanad Dobwal, Advs., Anurag Ojha, Sr. SC & Subham Kumar, Advs. for the Respondent.
Facts of the Case
The petitioner is an Association of Power Producers and it filed a writ petition on behalf of its members. It was prayed that an appropriate writ or order or directions be issued to Solar Energy Corporation of India Limited (SECI) and Ministry of Power to decide on the clarifications sought by the petitioner in a time bound manner. It was also prayed that directions be issued to the Central Board of Indirect Taxes (CBIC) to clarify the applicability of GST on Battery Energy Storage Systems (BESS).
High Court Held
The Honorable High Court noted that the petitioner approached the Court on the eve of the opening of the bids which was scheduled for next day. However, there is no provision in the said statutes requiring CBIC to entertain queries from taxpayers or to provide clarifications regarding statutory provisions pursuant to queries posed by taxpayers. In the instant case, the CBIC is not required to clarify applicability of GST on BESS since the bidders have to ascertain whether GST is payable in reference to the relevant GST statutes. Therefore, the Court held that the petition was highly delayed and liable to be dismissed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
