Power Grid Corporation of India Ltd Vs State of Rajasthan
Date: July 17, 2024
Subject Matter
No restriction that an application for advance ruling can be made only by a supplier
Summary
The case involves a petition filed by a registered electricity transmission company challenging the Rajasthan Authority for Advance Ruling's (AAR) order from May 2021. The petitioner engaged contractors for execution work, who transported goods a…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. This petition is filed seeking quashing of order dated 05.2021 passed by Rajasthan Authority for Advance Ruling (for brevity ‘AAR’) under Goods & Services Tax Act, 2017. 2. Brief facts are that the petitioner is registered under the Goods and Services Tax Act, 2017 and is engaged in transmission of electricity. During the c…