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2022 (12) TMI 260 - HC - GSTRate of GST on services relating to setting up of solar power projects - 18% or 5% - Determination of value of services involved - Violation of principles of natural justice - contention of the Petitioner that the impugned order is not legal and proper and is in violation of principles of natural justice, as the impugned order communicated is without any preamble intimating the method and procedure - demand of GST with interest and penalties - HELD THAT:- A perusal of Circular No.163/19/2021-GST dated 06.10.2021 issued by the Department of Revenue, Ministry of Finance, Government of India, which is now placed on record, would show that GST Council has given clarity on specified Renewable Energy Projects that GST can be paid in terms of 70:30 ratio, for the goods and services, for the period 1st July, 2017 to 31st December, 2018, in the same manner prescribed for the period on or after 01.01.2019, as per the explanation in the Notification No.24/2018 dated 31st December, 2018. In view of the Circular No.163/19/2021-GST, dated 06.10.2021, we deem it appropriate to remand the matter back to the 1st respondent/Appellate Authority to consider the issue afresh in terms of the above Circular. Appeal allowed by way of remand.
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