AJINKYATARA SAHAKARI SAKHAR KARKHANA LTD & ANR. v. UNION OF INDIA & ORS – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
AJINKYATARA SAHAKARI SAKHAR KARKHANA LTD & ANR.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4916 of 2025 dated 15.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 15
Rule Number : Rule 27
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
GST Valuation – Section 15(4) read with Rule 27(c) of CGST Rules – Demand on co-operative sugar factory for BOOT co-generation project with private company – Bagasse supplied free, 50% electricity/steam supplied free to factory, royalty paid per ton sugarcane crushed – Authority held transaction value unascertainable, included free supply value – Petitioners contended transaction value fixed per State Government policy of 2008, paid VAT/service tax/GST consistently – Held: Ad-interim stay on impugned order subject to deposit – Reply affidavits directed – Listed for hearing.
Represented By:
Counsel for the Petitioner: Darius Shroff, Senior Advocate, with Rahul P. Jain i/b Alpha Chambers, Advocates
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