Case-Laws – GST – Highlights – Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 – respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 – petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification – clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) – circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) – petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection – directed to participate in proceedings, no final order without court's leave – liberty to mention after affidavits exchange period. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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