Electricity
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 04 November, 2026
Here’s the Tax Law Daily Bulletin for 04 November, 2026.GSTRepeat GST Notice For Same...
Indirect Taxes
Insurance Premium Remitted To Insurer Cannot Be Added To Lender’s Taxable Service Value: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that insurance...
GST
18% GST On Electric Bus Operations Under Cost Contract; ‘Electricity’ Not ‘Fuel’ for Concessional Entry: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that services relating to operation...
Indirect Taxes
No 6% CENVAT Reversal on Electricity Sold to Grid: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, has set aside...
Indirect Taxes
CENVAT Credit Not Allowed on Fuel Used to Generate Electricity Wheeled Out to Grid: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...
GST
ITC Is Not Eligible On CESS Towards Supply Of Electricity To BALCO’s Township: Chhattisgarh High Court
The Chhattisgarh High Court has held that input tax credit (ITC) is not eligible...
Direct Tax
Rates Charged By SEB For Supply Of Power Is An Appropriate External CUP For Determining Market Value Of Electricity: Delhi High Court
The Delhi High Court has held that the rates charged by the State Electricity...
Indirect Taxes
No Tax On Consumption Of Electricity By Central Govt Agencies After Sale By Board: Punjab And Haryana High Court
Author: Khushi J PrajapatiThe Punjab & Haryana High Court held that no tax can...
Indirect Taxes
Challenge Against Low Voltage Supply Surcharge Can be Made Before Forum For Redressal Of Consumers’Â Grievances: Himachal Pradesh High Court
The Himachal Pradesh High Court ruled that the challenge against low voltage supply surcharge...
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 04 November, 2026
Here’s the Tax Law Daily Bulletin for 04 November, 2026.GSTRepeat GST Notice For Same...
Indirect Taxes
Insurance Premium Remitted To Insurer Cannot Be Added To Lender’s Taxable Service Value: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that insurance...
Notification
CBIC Directs No Further GST Arrests, Bars Notices Below Rs. 10K And Restricts E-Way Bill Checks [READ INSTRUCTION]
The Central Board of Indirect Taxes and Customs (CBIC) has directed its field formations...
Direct Tax
Participation In Assessment Can’t Cure Time-Barred Scrutiny Notice Under S. 143(2): ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a scrutiny...