2022-TIOL-299-HC-AHM-GST

Sreejith K Vs State of Gujarat

GST - Applicant is a Proprietor of a Proprietory concern which is engaged in business of trading of Areca Nuts - The applicant placed an order for purchase of Areca Nuts worth with the supplier - The tax invoice came to be raised by applicant (supplier) of connected writ-application namely the 'M/s. Izaan Trading, Karnataka' - The goods pertaining to Invoice 11 were loaded in one particular conveyance - The E-way bill was generated and was valid up to 16.11.2021 - The goods of Invoice No. 12 came to be loaded in one another conveyance - While the goods were in transit, those came to be intercepted - On the same day, statement of driver came to be recorded and Form GST-Mov-01 was issued - Later, respondent issued the Form GST-Mov-06 pointing out certain deficiencies and alleged illegalities - The requisite amount towards tax and penalty has already been deposited by supplier i.e. M/s. Izaan Trading with the authority - Supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021 alongwith the penalty - If amount towards tax and penalty has already been deposited, there should not any problem in ordering release of goods and the conveyance - Even otherwise the goods are Areca Nuts which could be said to be perishable in nature - Respondent is directed to release the goods as well as conveyance at the earliest - Court is not inclined to quash the detention order as on date: HC

- Writ application disposed of: GUJARAT HIGH COURT

2022-TIOL-300-HC-AHM-CT

Saint Gobain India Pvt Ltd Vs UoI

CST - Applicant is seeking direction to respondents to forthwith grant the refund of the amount collected from them by seller of natural gas and deposited with respondent authorities under the Central Sales Tax Act, 1956 - Despite the fact that natural gas continued to come within the ambit of CST Act, after 1.7.2017, authorities in State of Rajasthan refused to issue "C" Form declarations of purchase of natural gas at concessional rate on the ground that after introduction of GST regime, registration certificates of dealers such as applicant, automatically stood cancelled and they were not eligible for making purchases of natural gas against C form declarations - In view of such stand taken by authorities of State of Rajasthan, the seller - IOCL started raising invoice charging full tax @ 20% on sales of natural gas to the applicant - Since the authorities of State of Rajasthan were not heeding to request of applicant as well as other similarly situated dealers, applicant approached the Rajasthan High Court seeking a direction to authorities of Rajasthan under CST Act to issue C form declarations in respect of natural gas required for use in manufacturing of glass and consequential relief for tax deposited at higher rate in absence of C form being issued by authorities of State of Rajasthan - The Rajasthan High Court passed appropriate orders directing the CST Authorities at Rajasthan to issue "C" Form declarations in respect of transactions in question - The respondents do not dispute the fact that against "C" Form declarations, tax collected from applicant and deposited by IOCL is required to be refunded - However, the stance of respondents is that such refund can be made to seller, i.e. the IOCL after its assessment for period in question and not to the applicant who is not registered as dealer in State of Gujarat - Issue is squarely covered by decision of Coordinate Bench of this Court in case of J.KI. Cement Ltd. wherein t he respondents are directed to forthwith process the refund claims of respective petitioners and grant refund of tax amount collected from the petitioners and deposited by seller - In view of aforesaid, respondents are directed to forthwith process the refund claim of applicant and grant the refund of tax amount collected from applicant and deposited by seller (IOCL) in accordance with law within a period of eight weeks: HC

- Writ application allowed: GUJARAT HIGH COURT