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POWER GRID CORPORATION OF INDIA LTD. vs. STATE OF RAJASTHAN & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
ASHUTOSH KUMAR
Pet. Counsel
Narendra Singhvi
Priyamvada Joshi
Res. Counsel
Kinshuk Jain
Saurabh Jain
Jai Lodha

Petitioner / Applicant

POWER GRID CORPORATION OF INDIA LTD.
Respondent STATE OF RAJASTHAN & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 18, 2024
Order No.

D. B. Civil Writ Petition No. 11370/2021

Citation

2024(7) TAXREPLY 10320
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ORDER

JUDGMENT AVNEESH JHINGAN, J. 1. This petition is filed seeking quashing of order dated 31.05.2021 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 course of business, petitioner engages contractors. In course of execution of contract supply of material ex-work is made. The contractor transports goods and raises invoice for transportation. The petitioner filed an application for an advance ruling on the issue as to whether in facts of the case, transportation of goods is exempt under Serial No.18 of Notification No.12/2007 Central Tax (Rate) (for short ‘Notification’). The AAR held application under Section 97 of the Central Goods and Service Tax Act, 2017 (for short ‘CGST Act’) is not maintainable, as petitioner was not the....

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