2023-TIOL-292-HC-AHM-GST
Arsh Traders Vs CTO
GST - Petitioner challenges the cancellation of registration and rejection of application seeking revocation of cancellation of registration - SCN was issued for cancellation of registration on the ground that it has been obtained by means of fraud and wilful mistake and by suppression of facts - The petitioner was directed to appear on 28.06.2019, however, when no physical notice was received and as the petitioner is not techno savvy, he could not accede - On 26.07.2019, pursuant to the said notice, respondent cancelled the registration of the petitioner without making any mention or reason of cancellation - Since the petitioner did not receive any response from respondent till 24.11.2021 on his application for revocation of cancellation of registration, he preferred Special Civil Application No.4422 of 2021 = 2021-TIOL-2309-HC-AHM-GST and whereupon the respondents were directed to decide the revocation application - Respondent has rejected the application for revocation without providing adequate opportunity to explain the transactions to various parties, hence the present petition.
Held : Bench notices that the show cause notice, which has been issued, is quite cryptic - Court in Aggarwal Dyeing and Printing Works = 2022-TIOL-504-HC-AHM-GST , has at length decided this issue and has concluded by quashing and setting aside the respective show cause notices seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits - Respondent shall be at liberty to initiate the action by giving a detail fresh show-cause notice within two weeks: High Court [para 5.3, 7]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-27-AAR-GST
Aabhushan Jewellers Pvt Ltd
GST - The business model to be adopted by the applicant is as follows - Applicant will be provided 1000 grams of pure gold by the principal for manufacturing of gold ornament; will be allowed a provision for wastage of 40 gms by the principal i.e., the applicant has to return gold ornaments weighing 960 gms to the principal; applicant, thereafter, would sub-contract the order to another job-worker on agreed provision of allowing wastage of 30 gms ; applicant, thus, would stand to gain 10 gms of pure gold in addition to the making charges for manufacturing of gold ornaments - Applicant, therefore, seeks a ruling on the following questions viz. (1) Whether the gain of the assessee of 10 grams of pure gold would result in supply of goods or services under section 7 of the CGST/WBGST Act, 2017? (2) Whether the assessee is liable to pay GST in respect of gain of 10 grams of Pure Gold? (3) In case the assessee is liable to pay GST then what shall be the time and value of Supply? ( 4) In case the assessee is liable to pay GST, then whether it shall be classified as goods and chargeable to tax @ 3% under HSN: 7108/7113 or whether it shall be classified as service and chargeable to tax @ 5% under SAC: 9988?
Held: Value of 10 gm of pure gold shall form a part of value of supply of job work services provided by the applicant and, therefore, the applicant is liable to pay tax on such value - Value of the supply shall be determined under rule 27 of the CGST/WBGST Rules, 2017 and time of supply would be determined under sub-section (2) of section 13 of the GST Act.; Value of 10 gm of gold shall be a part of value of job work services and accordingly would be taxable @ 5% under SAC 9988: AAR
- Application disposed of: AAR
2023-TIOL-26-AAR-GST
Anmol Industries Ltd
GST - Any provisions of the Law should not be interpreted in a way which defeats the very purpose of the objective and purpose of the provision - Applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services - Application rejected: AAR
- Application rejected: AAR
2023-TIOL-25-AAR-GST
Somnath Flour Mills Pvt Ltd
GST - Composite supply of services by way of milling of wheat into flour (Atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under serial no. 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 since the value of goods involved in such composite supply does not exceed 25% of the value of supply: AAR
- Application disposed of: AAR
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