2023-TIOL-488-HC-AHM-GST
Krishak Bharati Cooperative Ltd Vs UoI
GST - It is the case of the petitioner that during the period from June, 2017 till December, 2019, the petitioner paid IGST amounting to Rs. 6,98,00,420/- on the ocean freight charged by the foreign vessel provider to the overseas supplier for the transportation of goods up to the customs clearance destination in India; that the Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 have already been declared ultra vires in Mohit Minerals Pvt. Ltd. - 2020-TIOL-164-HC-AHM-GST & Civil Application No. 1390 of 2022 decided on 19.5.2022.]
Held: Insofar as the refund is concerned, the competent authority of the respondents is directed that if such amount of IGST has been collected by the authorities, the same shall be refunded to the petitioner within six weeks from the date of receipt of this order along with the statutory rate of interest - Petition stands allowed and disposed of in terms of the directions given: High Court [para 5 to 7]
- Petition allowed: GUJARAT HIGH COURT
2023-TIOL-487-HC-ORISSA-GST
Maharana Supply And Company Vs State of Odisha
GST - Pursuant to a tax audit conducted u/s 41, the AA passed an assessment order u/s 42 allowing certain deductions while computing the tax liability - Joint Commissioner, exercising suo motu revision power u/s 79(1) of the OVAT Act, issued a notice [dated 2nd May, 2018] seeking to revise the aforementioned order - Additional Commissioner passed an order dated 12th July, 2018 revising the original assessment order and raising an enhanced demand - Petitioner raises a preliminary question as to the jurisdiction of the Addl. CST to pass an order in suo -motu revision.
Held: The notification promoting the JCST as Addl. CST and posting him on promotion was issued on 2nd May, 2018 itself - Therefore, at the time when the impugned suo motu revisional power was passed by the Addl. CST he was functioning as Addl. CST and not as JCST - Even in terms of the notification dated 5th June, 2018 the Addl. CST could have exercised the suo motu revisional power only if the order under revision was passed by the JCST or Dy. CST - Admittedly, in the present case, it is the STO who has passed the assessment order under Section 42 of the OVAT Act which was sought to be revised by the Addl. CST - Therefore, even in terms of the notification dated 5th June, 2018 the Addl. CST lacked the jurisdiction to revise the order of the STO - Consequently, the suo motu revisional order, and the impugned order of the CST affirming it in the appeal, are hereby set aside - Consequential demand raised by the AA is also quashed - Petitions allowed: High Court [para 14 to 17]
- Petitions allowed: ORISSA HIGH COURT
2023-TIOL-486-HC-ORISSA-GST
Omjay Ev Ltd Vs Deputy Commissioner of State Tax
GST - Rule 89(5) - Refund of accumulated ITC on account of inverted tax structure - A taxing statute is to be strictly construed - It is admitted on the part of the opposite parties that the dispute is with regard to refund of Rs.5,18,230/-, which requires proper adjudication by the authority on production of documents, as claimed by the opposite parties - Therefore, excluding Rs.5,18,230/-, out of Rs.2,22,97,228/-, the balance amount has to be refunded to the petitioner: High Court [para 13, 15]
- Petition disposed of: ORISSA HIGH COURT
2023-TIOL-485-HC-AHM-GST
Rathod Enterprise Vs State of Gujarat
GST - A show cause notice dated 26.8.2022 came to be issued by the department in Form GST REG-17/31 - The said notice states that "in case, registration has been obtained by means of fraud, wilful misstatement or suppression of facts." - The said notice has been challenged by the petitioner on the ground that the same is one line cryptic notice and principles of natural justice has not been followed by the respondent authority by not giving of any opportunity of being heard - On 26.8.2022, the respondent authority issued another show cause notice for cancellation of registration - Petitioner has inter alia prayed for setting aside the SCN.
Held: SCN dt. 26.08.2022 is set aside - Ends of justice would be served if petition is disposed of by passing the following directions: (i) The petitioner shall be given time of 15 days from the date of this order to submit reply and documents in support of reply;(ii) The date of personal hearing within a period of 15 days thereafter also be fixed to provide a reasonable opportunity of being heard to the petitioner;(iii) Once the reply and personal hearing is complete, the authority within a period of three weeks thereafter shall render decision on merits - Petition disposed of: High Court [para 6, 6.1]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-60-AAR-GST
Samco Logistics LLP
GST - Renting of Warehouse to store Agricultural Produce is a supply of service, and the same is not classifiable as "loading, unloading packing, storage or warehousing of agricultural produce" attracting Nil GST [Entry No 54(e) under the Notification No. 12/2077 C.T (Rate)] but is covered under the entry 'Rental or leasing services, involving own or leased non-residential property' classifiable under SAC 997212 and it attracts GST @ 18% vide entry Sl. No. 16 (iii) of Notification No. 11/2017 C.T (Rate): AAR
- Application disposed of: AAR
2023-TIOL-59-AAR-GST
United Planters Association of Southern India
GST - Interpretation of law is not mandated to Advance Ruling Authority under Section 97(2), therefore, no ruling is given on the question [with respect to doctrine of mutuality and relationship of applicant association with its members] for which a ruling is sought: AAR
GST - Applicant being a registered society, providing services to their members, who are distinct from the applicant and registered as member on payment of any amount towards subscription/contribution, is a supply of service and is accordingly taxable except subscription received from natural persons who are farmers simpliciter and the annual subscription for all membership is up to Rs. 1000/-: AAR
GST - Transaction between the applicant-association and its members is covered under Section 7(l)(a) and clarified by insertion of Section 7(l)(aa) and explanation with effect from 01st July, 2017 by Section 108 of the Finance Act, 2021 - brought into force on 01st January, 2022 vide Notification No. 39/2021-C.T : AAR
- Application disposed of: AAR |
