9911796707
TMI Blog2024 (9) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and 4. Mr. Anurag Ojha, Sr. SC along with Mr. Subham Kumar, Advocates for R-5 and R-6. VIBHU BAKHRU, J. (ORAL) 1. The petitioner claims to be an Association of Power Producers and states that it has filed the present petition on behalf of its members. 2. The petitioner prays that an appropriate writ or order or directions be issued to respondent no. 1 [Solar Energy Corporation of India Limited (SECI)] and respondent no. 2 (Union of India, through Ministry of Power) to decide on the clarifications sought by the petitioner in terms of its representation dated 27.08.2024 in a time bound manner. 3. The petitioner also prays that directions be issued to the Central Board of Indirect Taxes (CBIC) to clarify the applicability of the Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive bidding guidelines for procurement of storage capacity/stored energy from Pumped Storage Plants' (Draft PSP Guidelines), which were issued on 22.08.2024. In terms of the Draft PSP Guidelines, GST is applicable to the service of storage of energy from Pumped Storage Plants. 6. He submits that but for the issuance of the Draft PSP Guidelines, there was no ambiguity that the service of BESS would not be exigible to GST. 7. It is in the aforesaid context that the petitioner prays that clarifications be issued by respondent no. 1, Government of India, Ministry of Power, as well as the CBIC. 8. The learned counsel for respondent no. 1 points out that the RfS was issued on 26.06.2024. The last date of submitting of the bids was 12.08.2024 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act/SGST Act, may issue orders, instructions or directions to the Central Officers as it may deem fit. However, there is no provision where CBIC is required to issue clarifications on separate queries raised by taxpayers directly. 14. Insofar as the RfS is concerned, there is no ambiguity in the provisions of the RfS that the bids would be evaluated on the basis of tariff sans GST. 15. The petitioner as well as its members have to ascertain whether GST is payable in reference to the relevant GST statutes (the CGST Act/ the SGST Act/ the IGST Act and the Rules made thereunder). Respondent no. 1 cannot issue any binding clarification as to the chargeability of the BESS service to tax. 16. We also find merit in the respondents' contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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