Tag: writ petition dismissed

GST ArticleHigh Court

CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of Association of Power Producers dismissed the writ petition seeking clarification from CBIC on GST applicability to Battery Energy Storage Systems thereby holding that, the CBIC is not required to issue clarifications on taxpayer queries and that taxpayer must determine GST liability by referring to statutory provisions.

GST ArticleHigh Court

Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme

byCA Bimal Jain

The Hon’ble Patna High Court in M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST  registration, where the Assessee had not availed remedy of the  Amnesty scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 and filed the appeal after the time limit prescribed under section 107 of the CGST Act.