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Part-162-One Pager Snapshot to Cases on Section 9, 54, 73 of CGST Act, 2017

Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection of electricity, rental charges, testing fee, labour charges for shifting meters, etc. are not chargeable to GST as they are bundled supplies and form an integral part of the supplies of distribution of electricity.

Section 73- SCN quashed and matter remanded back to conduct investigation at supplier end as authority failed to conduct investigation when petitioner in their reply to Pre-SCN had requested authority to investigate at the supplier’s end, where there was an allegation of retrospective cancellation of the supplier’s registration.

Section-54-Matter remanded back as order failed to consider the reply submitted by the petitioner on record