Torrent Power Ltd Vs Union of India & Ors
Date: September 10, 2025
Subject Matter
Electricity licensee's road restoration reimbursement to AMC not taxable supply under GST
Summary
The High Court has allowed the petition, setting aside the show-cause notice dated 30.11.2022 and the subsequent Order-in-Original dated 25.01.2025. It held that the reimbursement of road repairing and restoration charges paid by an electricity distr…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned Senior Advocate Mr.S.N.Soparkar with learned advocate Mr.Uchit Sheth for the petitioner at length on 10.07.2025. Learned advocate Ms.Hetvi Sancheti for the respondents, sought for time to make submissions, and therefore, the matter was adjourned. Thereafter, learned advocate Ms.Hetvi Sancheti has made submissions from time to t…