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Case Law Details

Case Name : In re Punjab State Corporation Power Limited (GST AAAR Punjab)
Appeal Number : Order No. 02/AAAR/PSPCL/2023/333-35
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
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In re Punjab State Corporation Power Limited (GST AAAR Punjab)

The appeal raised a question of the admissibility of Input Tax Credit (ITC), indicating a possible misinterpretation of clauses under subsection (2) of Section 97 of the CGST Act, 2017. The contention lies in whether

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