GST 70:30 Solar Tax Split Cannot Be Applied Retrospectively: AP HC

My Trah Energy India Private Limited Vs Union of India (Andhra Pradesh High Court) In My Trah Energy India Private Limited vs Union of India, the Andhra Pradesh High Court examined the validity of applying a 70:30 tax split on solar EPC (Engineering, Procurement, and Construction) contracts, particularly whether such a split could be imposed retrospectively through a GST circular. The petitioner, engaged in manufacturing and installing solar panels and solar power generating systems, was subjected to assessment proceedings for the period between March 2018 and April 2019. During the pendency o...