ZODIAC ENERGY LTD. v. ASSISTANT COMMISSIONER OF STATE TAX, UNIT-5 – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
ZODIAC ENERGY LTD.
v.
ASSISTANT COMMISSIONER OF STATE TAX, UNIT-5
R/SPECIAL CIVIL APPLICATION No. 13397 of 2024 dated 17.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 8, 15, 73 & 74
Notification/Circular : Notification No.24/2018-Central Tax (Rate) on 31.12.2018
Decision : In favour of assessee
Levy of GST – Works contract – Supply & installation of Solar power generating system – Time limit to issue notice under Section 73 of GST Act – Petitioner engaged in supply and installation of solar power projects under composite contracts and GST charged @ 5% treating supply as composite supply – Department sought to classify as ‘works contract’ and levy GST @ 18% pursuant to Notif. 24/2018-CT (Rate) – Earlier writ petition filed by petitioner challenging departmental communication, later withdrawn after expiry of limitation under Sec. 73 – Department thereafter issued SCN under Sec. 74 invoking extended limitation of five years and passed OIO – SCN contained no allegation of fraud, wilful misstatement or suppression -Invocation of extended limitation impermissible – Limitation u/s 73 of three years already lapsed – Conduct of petitioner in filing/withdrawing writ cannot constitute ‘suppression’ – Held: Writ petition allowed – Notice & order quashed.
Represented By:
Counsel for the Petitioner: Saurabh Soparkar, Ld. Sr. Advo. with Maharshi V Patel
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