2023-TIOL-256-HC-AHM-GST
Shree Ganesh Molasses Trading Company Vs Supdt. Office Of The Commissioner
GST - Petitioner seeks to invoke extra-ordinary jurisdiction of this Court seeking the direction to the respondent authorities to immediately refund Rs. 37,68,300/ - of reversal of the Input Tax Credit reversed under threat, coercion and without the will of the petitioner.
Held: At the time of issuance of notice on 23rd February, 2022, this Court prima facie found that the respondent was in contempt as he has violated the order of Court on 16th February, 2021 passed in batch of writ applications being Special Civil Application No. 3196 of 2021 and allied matters - 2021-TIOL-421-HC-AHM-GST - The only safeguard is of the tax officers to inform the taxpayers regarding the provisions of voluntary tax payments through DRC-03 - These instructions [ No. 01/2022-2023 ] surely are not keeping in pace with the directions issued in toto - As can be noticed that this conduct is also contrary to the instructions issued by the Board and, therefore, the action of the petitioner which is termed to be voluntary and not have any element of voluntariness - It is further fortified by the transcript which has been produced on record - Court requires to hold that the respondent revenue is required to reverse the ITC to the tune of Rs. 37,68,300/- along with 6% interest - Petition disposed of: High Court [para 19, 20, 22]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-255-HC-AHM-GST
Randhawa Construction Company Vs UoI
GST - Petitioner challenges the cancellation of registration and the OIA which dismissed their appeal on account of being time barred. Held: Not only such auto-generated orders are being passed but they are being defended vehemently by the learned counsel for the respondents - This unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned - Bench would expect that in all the matters wherever there is absence/dearth of any reasonings this aspect be remembered that if from the date of the decision of this Court [in Aggarwal Dyeing and Printing Works - 2022-TIOL-504-HC-AHM-GST ] any mistakes have been committed, let that correction be made at the end of the officer concerned - If due to excessive dependence on artificial intelligence, the respondent would continue to defend its actions in total disregard to the ratio laid down in the said decision, the Court shall need to adopt stringent approach case wise - Resultantly, this petition is allowed on the ground of violation of principles of natural justice - Bench sets aside the show cause notice and the order of cancellation of registration with consequential order with a liberty to the respondent to issue a fresh notice with particulars of reasons incorporated with details and to provide reasonable opportunity of hearing to the petitioner and to pass appropriate speaking order on merits: High Court [para 12.2, 13, 14]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-254-HC-AHM-GST
Mehta Enterprise Vs State of Gujarat
GST - Order came to be passed of confiscation in GST MOV-11 confiscating the goods and the conveyance by an order dated 21.10.2022 and the notice of auction on 14.12.2022 has been issued - Petitioner is before this Court seeking to challenge the said auction. Held: Let an appeal be preferred within a period of three days from the date of receipt of copy of this order - Once willingness of making the bare minimum deposit as required under the law is shown, for release of goods, the authority concerned shall decide such interim release within a period of one week - Till then, no auction shall take place - Entire appeal shall be decided within a period of eight weeks - Petition disposed of: High Court [para 7]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-06-AAAR-GST
Sterlite Technologies Ltd
GST - Indian Navy intended to establish a countrywide IP/MPLS based multiprotocol converged network Naval Communication Network as core infrastructure for supporting strategic and operational needs of Navy - Setting up of these networks have been awarded by Navy to Bharat Sanchar Nigam Limited which in-turn floated a tender and consequently, Purchase order was placed by BSNL to the appellant – AAR held that supply of goods or services for 'setting up of network' would qualify as a composite supply of 'works contract' as defined under Section 2(119) of the CGST Act; that the Activities of the Appellant are covered by sub-clause (ii) of Entry No. 3 of the Rate Notification and attract GST at the rate of 18% - Appellant agreed with the classification of the supply as works contract, however, meanwhile, the Rate Notification was amended vide Notification No. 3/2019 Central Tax (Rate) whereby Entry No. 3(ii) as referred in the Previous Order was omitted with effect from April 01, 2019 – Appellant, therefore, preferred afresh Application before the Authority for Advance Ruling on 18.12.2019 to ascertain whether the activities of the Appellant are covered under Entry No. 3(vi)(a) of the Rate Notification – Authority vide its Order No. GST-ARA-80/2019-20/B-34 ruled that the activities undertaken by the Appellant would fall under residual Entry 3(xii) and attract GST@18% - Aggrieved, the present appeal. Held: In view of the provisions of section 103(1) of the Act, 2017, advance ruling pronounced shall be binding on the applicant and the jurisdictional officer if it is not assailed by filing appeal against it – Since till 31.03.2019 the entry 3(ii) was in force. applicability of the ruling holds good till change of law i.e. 31.03.2019 - BSNL qualifies to be held as Government Entity for the purpose of Entry No. 3(vi)(a) – It is clear that supply under consideration meets criteria of "civil structure or any other original works" – As the network is intended to be used for war fighting operations of Indian Navy, the Works contract required therefor is set up with the predominant purpose of defence - In such a case, said works contract is undertaken for a predominant purpose other than for commerce, Industry, business or profession - Supply under the contract from 1.4.2019 to 31.12.2021 are held as falling under entry at serial number 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6 % under SGST or 12% under IGST Act - Appeal allowed: AAAR
- Appeal allowed: AAAR |
