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KONKAN LNG LIMITED EARLIER KNOWN AS KONKAN LNG PRIVATE LIMITED vs. THE COMMISSIONER OF STATE TAX MUMBAI & OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Sirram Sridharan
Shanmuga Dev
Res. Counsel
Dhananjay Deshmukh
Jitendra Mishra.

Petitioner / Applicant

KONKAN LNG LIMITED EARLIER KNOWN AS KONKAN LNG PRIVATE LIMITED

Respondent THE COMMISSIONER OF STATE TAX MUMBAI & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 28, 2024
Order No.

WRIT PETITION NO. 313 OF 2021

Citation

2024(6) TAXREPLY 10096
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ORDER

ORAL JUDGMENT   (PER K. R. SHRIRAM J.) : 1. Ratnagiri Gas and Power Pvt Ltd., a joint venture of NTPC, GAIL and Maharashtra State Government, was incorporated in July-2005 to take over the Dabhol Power Company by Enron Corporation, USA and others. Through a scheme of demerger, duly approved by the National Company Law Appellate Tribunal, Ratnagiri Gas and Power Pvt Ltd. retained the power plant whereas the LNG (Liquid Natural Gas) Terminal was transferred to petitioner. Post demerger, petitioner is engaged in regassification of LNG at its regassification plant situated in Dabhol. Petitioner is a subsidiary company of GAIL (India) Ltd. a Government of India undertaking. 2. Under the GST regime, according to petitioner, the activity of regassification of LNG amounts to supply of taxable services and hence petitioner has been discharging appropriate CGST and MGST liability on such supply. Petitioner has also been filing the stipulated returns as required under the CGST....

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