{"id":69718,"date":"2024-08-01T08:33:49","date_gmt":"2024-08-01T03:03:49","guid":{"rendered":""},"modified":"2024-08-01T08:33:49","modified_gmt":"2024-08-01T03:03:49","slug":"impugned-orders-set-aside-cases-remitted-for-re-examination-as-per-cbic-circular-petitioner-not-liable-if-no-invoice-raised","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69718","title":{"rendered":"Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised."},"content":{"rendered":"<p>Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised.<br \/>Case-Laws<br \/>GST<br \/>Impugned orders set aside, cases remitted to re-examine issue in light of CBIC Circular No.221\/15\/2024-GST dated 26.06.2024. Petitioner prima facie not liable to pay tax if no invoice raised on NHAI. Tax liability arises when petitioner raises invoice for payment or receives annuities. Mere sub-contracting and advance completion of work for receivi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79999\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised.Case-LawsGSTImpugned orders set aside, cases remitted to re-examine issue in light of CBIC Circular No.221\/15\/2024-GST dated 26.06.2024. Petitioner prima facie not liable to pay tax if no invoice raised on NHAI. Tax liability arises when petitioner raises &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69718\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69718","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69718"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69718\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}