2023-TIOL-813-HC-DEL-GST
Advance Systems Vs CCE & CGST
GST - Refund of Input Tax Credit in respect of certain exports made under Letter of Undertaking - On 19.05.2022, the respondent issued a Show Cause Notice proposing denial of refund claimed by the petitioner on several grounds - Petitioner sought time to respond to the said Show Cause Notice but the claims were rejected by orders dated 17.06.2022 - Appellate authority partly allowed the petitioner's claim for refund to the extent of Rs. 7,45,296/- instead of Rs. 7,76,936/- as claimed [January, 2021 to March, 2021] and further allowed the petitioner's claim to the extent of Rs. 9,74,094/- instead of Rs. 9,96,576/- [April, 2021 to September, 2021] - However, since the respondent neglected to process its claim for refund, the petitioner, once again, filed the claim for refund on the basis of the Orders-in-Appeal dated 31.01.2023 - According to the respondent, the said application was deficient - Petitioner seeks a direction to the respondent to sanction the refund claims.
Held: Clearly, there was no requirement to furnish any further documents to substantiate the petitioner's claim - Bench is of the view that the petitioner was not required to make repeated applications for refund after it had prevailed in its appeals before the appellate authority - The appellate proceedings are a continuation of the petitioner's applications for refund and, therefore, the Orders-in-Appeals were required to be implemented - Bench is unable to accept that it is open for the respondent to raise any deficiency memo after a taxpayer has succeeded in appellate proceedings - Undisputedly, the petitioner had filed its application in the requisite form (GST RFD-01) along with the necessary declarations and undertaking - After the petitioner had succeeded in its appellate proceedings, there is no question of the respondent now raising any deficiency or once again requiring the petitioner to furnish any undertaking or declaration which it had already done at the initial stage - Bench is unable to accept that a taxpayer is required to make repeated applications for seeking a refund - Respondent shall forthwith sanction the refund claim as preferred by the petitioner to the extent as accepted by the appellate authority along with applicable interest in accordance with the provisions of the CGST Act - Petition allowed: High Court [para 14, 15, 18, 19, 20, 23]
- Petition allowed: DELHI HIGH COURT
2023-TIOL-812-HC-DEL-GST
Metal Edge Vs Sales Tax Officer
GST - Petitioner's registration was cancelled - Petitioner claims that the impugned order is passed by respondent no.1 who is not a ‘proper officer' and, therefore, has no jurisdiction to pass such orders - Petitioner also assails the SCN dated 23.09.2021 raising a demand of Rs. 95,81,779.10 and the order dated 02.11.2022 passed by appellate authority whereunder their appeal was rejected - Petitioner argues that in terms of Section 6 of the CGST Act, it is not open for respondent no.1 to commence parallel proceedings.
Held: The petitioner's challenge to the impugned order cancelling its GST registration and the show cause notice dated 23.09.2021 on the ground that the same were not issued by a proper officer is unmerited - By a notification dated 01.11.2019, the Commissioner of Trade & Taxes has assigned the function under Section 73 & 74 of the CGST Act to be performed by a proper officer "to all the Assistant Commissioners and Goods and Services Tax Officer of this Department" - It is not the case of the petitioner that the investigation was commenced against them - Bench is of the view that the petitioner is not precluded from canvassing their contention that the proceedings in terms of the impugned show cause notice are not maintainable, before the concerned officer - The petitioner is not precluded from raising this objection in response to the impugned show cause notice - no ground to entertain the present petition - Petition dismissed: High Court [para 2, 5, 7]
- Petition dismissed: DELHI HIGH COURT
2023-TIOL-101-AAR-GST
Murshidabad Flour Mill Pvt Ltd
GST - Applicant is a flour miller, engaged in providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the State Government through Public Distribution System - Applicant seeks a ruling on the following questions - What is the value of supply of services provided by the applicant Company to the State Government? & What is the rate of tax applicable on the value of supply?
Held: It appears that the question raised by the applicant has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim - Therefore, the present case is hit by the first proviso to Section 98(2) of the GST Act - Hence, Authority is of the considered view that no ruling can be passed in the instant case - Bench refrains from pronouncement of any ruling: AAR
- Application rejected: AAR
2023-TIOL-100-AAR-GST
Chanchal Saha
GST - Section 9 of the Act, 2017 - Applicant is a Fair Price Shop - No supply is made by the applicant to the State Government - In absence of any supply being made to the State Government, no tax would be leviable and thus no tax should be charged to the State Government: AAR
GST - Applicant is making supply of goods namely S.K. Oil to ration card holders - As per Section 15 of the GST Act, tax would be leviable on the entire value of supply, which will also include Other charges like Dealer's commission, Dealer's Transport Charges, Stationery Charges, H & E Loss etc. - Other charges shall form a part of the value of supply as per clause (c) of sub-section (2) of section 15 of the GST Act: AAR
- Application disposed of: AAR
2023-TIOL-99-AAR-GST
BVN Treaders
GST - Duty Credit Scrips issued under RoSCTL are not taxable as per Entry No. 122 A inserted by Notification No. 35/2017-C.T. (Rate) dated 13.10.2017 falling under HSN 4907: AAR
GST - Notification No. 35/2017-Central Tax (Rate) dated 13th October 2017 is applicable to all duty credit scrips except ineligible duty credit scrips: AAR
- Application disposed of: AAR |
