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Explanation Can’t Be Applied Retrospectively: Andhra Pradesh High Court Quashes GST Assessment on Solar Power Systems

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The Andhra Pradesh High Court has set aside a GST assessment order on solar systems, holding that tax authorities failed to properly examine whether the transaction constituted a composite supply and wrongly applied a notification explanation retrospectively. The Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar has observed that the assessing authority had…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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