The Court extracted and relied upon extensive passages from the Apex Court’s judgment emphasizing that GST law recognizes composite supply, meaning the entire bundle of goods and related services is taxed together, and not separately dissected.

The Bench found Demands 1, 2 and 4 Devoid of Merit, and Demand 3 was Sent Back to the Adjudicating Authority

The Madras High Court held that Rule 13(2) of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 bars prior MoEF clearance.