High Court Rules on Composite vs. Mixed Supply in Power Plant Ash Transport Case, Extends Hearing to July 2024.
Case-Laws
GST
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
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