CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise
Last updated: 11 February 2025
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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Bimal Jain
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