NHPC Ltd. vs Principal Commissioner, CGST & Ors.
The petitioner challenged an adjudication order confirming GST demand on supply of free power to State Governments, treating it as consideration for licensing services. The factual background showed that free power was supplied as compensation under hydropower policies and not under a commercial contract.
The Court noted that similar demands under the Service Tax regime had been dropped and the issue required detailed examination. Notice was issued and the matter was kept pending for final adjudication.
Other Case Law
All India Haj Umrah Tour Organizer Association, Mumbai v. Union of India & Others
Liability of Haj Group Organizers (HGOs) and Private Tour Operators (PTOs) to Service Tax/GST for Services Rendered to Haj Pilgrims
Multiple writ petitions were filed by associations and individuals representing ...
Read MoreLJ-Victoria Properties Pvt. Ltd. vs Union of India & Ors.
Conduct of GST audit after cancellation of registration
The petitioner challenged initiation of audit proceedings under Section 65 after...
Read MoreSri Ganapathi Pandi Industries vs Assistant Commissioner (State Tax)
Validity of GST assessment orders passed without proper jurisdiction
The petitioner challenged assessment orders passed under the State GST Act on th...
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