CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise

Last updated: 11 February 2025

Quick Summary

The Delhi High Court has ruled that the Central Board of Indirect Taxes (CBIC) is not legally required to issue clarifications on specific taxpayer queries regarding GST applicability. In a case concerning Battery Energy Storage Systems, the court stated that taxpayers must determine their GST liability by referring to the existing statutory provisions of the CGST Act. The court dismissed a petition seeking such clarification, reinforcing that taxpayers should rely on the law or seek an Advance Ruling.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Association of Power Producers v. Solar Energy Corporation of India Ltd. [W.P. (C) No. 12511 of 2024 dated September 10, 2024] dismissed the writ petition seeking clarification from Central Board of Indirect Taxes ("CBIC") on GST applicability to Battery Energy Storage Systems thereby holding that, the CBIC is not required to issue clarifications on taxpayer queries and that taxpayer must determine GST liability by referring to statutory provisions.

Citation :
W.P. (C) No. 12511 of 2024 dated September 10, 2024

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