2023 (1) TMI 334 - HC - GST
Inter-state transaction or intra-state transaction or not - whether the transaction of supply of manpower by the petitioner to a company in Rajasthan is an inter-state transaction taxable as CGST+RGST, or it is an intra-state transaction liable to be taxed as IGST? - HELD THAT:- The petitioner admittedly has deposited 18% of IGST and that 35% of the CGST+RGST has been recovered by the respondents by attaching the accounts of the petitioner - the issue of inter-state transaction/intra-state transaction is a legal issue, though depending upon the facts of the case and as such, requires deeper consideration.
For the reasons that validity of certain provisions is also under challenge, we consider it appropriate to entertain the writ petition and call upon the State of Rajasthan and the Union of India to submit their response to the writ petition within a period of one month, so that the matter may be heard finally immediately thereafter.
Grant of interim protection - HELD THAT:- The petitioner cannot be compelled to pay tax on the services rendered by it twice, therefore, in the interest of justice, it is provided that the petitioner may apply for the refund of the IGST in the prescribed form as per the Act and the Rules within a period of two weeks from today and in the event such application is moved and is found to be in order, the respondents shall get it processed within a period of two months from the receipt of the said application, as has been provided under the Rules, and the petitioner is directed to deposit the balance 65% of CGST+RGST within a period of three months from today.
List this petition for admission/final disposal after six weeks.