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GST - Case Laws

Showing 61 to 80 of 1928 Records

• 2022 (12) TMI 1034 - ANDHRA PRADESH HIGH COURT
  

  Cancellation of registration of petitioner - failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice - HELD THAT:- The petitioner preferred appeal but it was rejected for the reasons discussed supra. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority i.e., 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks from the date of receipt of copy of this order.

  The writ petition is allowed.

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• 2022 (12) TMI 1033 - RAJASTHAN HIGH COURT
  

  Maintainability of petition - validity of order of assessment under Section 50 & 74 of the Rajasthan Goods and Service Tax Act, 2017 - challenge on the ground that these writ petitions have been filed against the order of assessment though the petitioner has an efficacious and alternative statutory remedy of appeal under Section 107 of the Act - flagrant violation of statutory provisions with regard to issuance of show cause notice - violation of principles of natural justice - HELD THAT:- No case of violation of principles of natural justice is made out by the petitioner. It is not that overnight the orders were passed against the petitioner. A detailed inquiry was made against the petitioner. Summons under Section 70 of the Act were issued on several occasions and opportunity was granted to provide information. According to respondents it raises an issue of disputed questions of fact, as the petitioner only submitted partial information and not the complete information and suppressed details of dispatch of diesel.

  The petitioner has relied upon several judgments not only seeking to raise issue on the merits of the case but also on the allegation of violation of law and violation of principles of natural justice. None of those judgments come to the aid of the petitioner as in view of the peculiar facts and circumstances of the present case where the petitioner was afforded as many as three opportunities of hearing, he failed to file any reply - in the absence of breach of fundamental rights; violation of principles of natural justice; excess of jurisdiction; or a challenge to the vires of the statute or delegated legislation, the writ petition would not be maintainable.

  We are not inclined to entertain these writ petitions and to go into correctness of the order of assessment and leave this to be dealt with by the appellate authority in the event the writ petitioner choses to avail his right of appeal as provided under Section 107 of the Act - the objection of maintainability of the writ petitions is sustained and the writ petitions are held to be not maintainable, as the petitioner has an efficacious alternative statutory remedy of filing of an appeal.

  Petition dismissed.

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• 2022 (12) TMI 1032 - TRIPURA HIGH COURT
  

  Cancellation of GST registration of petitioner - excess Input Tax Credit (ITC) - opportunity of hearing to the petitioner and/or without assigning any reason thereof - HELD THAT:- This Court directs the respondent No.4, the Superintendent of State Tax, Government of Tripura to consider the explanation submitted to the show-cause notice within a period of 2(two) weeks from the date of receipt of the copy of this order. In any event, if the explanation is not considered and the final orders are not passed, the suspension order shall stand revoked.

  The writ petition is accordingly disposed of.

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• 2022 (12) TMI 1031 - ALLAHABAD HIGH COURT
  

  Seeking grant of bail - fraudulently claiming and utilizing of the Input Tax Credit on the strength of the invoices/bills received without actual receipt of the goods from certain non-existing firms - HELD THAT:- It is evident that the instant bail application has been filed for quashing of the order of condition No.3 passed on 24.09.2021 and at the time of argument before trial court applicant was agreed with condition No.3 therefore trial court directed to deposit 10% of the amount of Rs.7 crores and 7 lacs in the concerned department, failing which, learned Magistrate may issue warrant for arrest. It is also clear from perusal of the order passed by learned Sessions Judge that applicant made prayer before Sessions Judge while arguing the bail application that he was ready to pay the 10% of Rs.7 crores and 7 lacs and learned Magistrate considered his prayer and granted bail. After getting bail, applicant withdrew himself from argument raised before Sessions Judge. The trial court after considering prayer and granted bail with condition. It appears that court has granted bail after considering submission of applicant.

  The Hon’ble Apex Court in his judgement has passed the order in Chhaya Devi Vs. Union of India and another [2021 (4) TMI 980 - SC ORDER], which are entirely different from the present case as condition has been imposed on prayer of the applicant, hence, the reliance placed by the applicant over Hon’ble The Apex Court judgment, is not applicable in the present case.

  The bail application of the applicant-Mursaleen Tyagi involved in aforesaid case is hereby rejected at this stage.

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• 2022 (12) TMI 1030 - KARNATAKA HIGH COURT
  

  Seeking reference of the dispute to arbitration - Sections 7 and 8 of the Arbitration and Conciliation Act, 1996 - HELD THAT:- Insofar as the grievance of the petitioner as regards impugned endorsement dated 10.08.2022 at Annexure-T rejecting its request to file the GST returns by changing the authorized signatory/e-mail and mobile number and make payments on the ground that till July, 2022, respondent No.3 was filing returns and that he had made irregular payments is concerned, the said issue also would necessarily have to be decided by the Arbitral Tribunal during the course of the arbitration proceedings. However, having regard to the undisputed fact that respondent No.3 had filed GST returns till July, 2022 and the GSTIN and user ID stand in his name, without prejudice to the rights and contentions of both parties before this Court, before GST authorities as well as in the arbitration proceedings and for limited purpose of enabling the returns to be filed on behalf of the petitioner – firm, it is deemed just and appropriate to permit respondent No.3 herein to file GST returns on behalf of the petitioner - firm, for which necessary papers would be provided by Sri C.N.Raju and Sri P.S.Biju to respondent No.3.

  The dispute between the parties pursuant to the order hereby stands referred for arbitration to Arbitration and Conciliation Centre. The Arbitration Centre is directed to proceed with arbitration by constituting an Arbitral Tribunal comprising of the sole Arbitrator i.e., Sri V.V.Angadi, retired District Judge, who shall conduct the proceedings at the Arbitration and Conciliation Centre (Domestic & International), Khanija Bhavan, Bengaluru - application disposed off.

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• 2022 (12) TMI 1029 - ANDHRA PRADESH HIGH COURT
  

  Validity of advance ruling - main plank of argument of petitioner is that even by the date of filing of application before ARA on 15.12.2020, the GST has already cancelled the registration under GST Act of the petitioner - HELD THAT:- Section 98(2) of the CGST/APGST says that authority may after examining the application and records called for and after hearing the applicant or his authorized representative, by order, either admit or reject the application. Thus, the subsection (2) says that after hearing the petitioner or his authorized representative, the authority may either admit or reject the application. However, for admitting the application of the applicant, a qualification is provided in the form of proviso to the said section. The proviso says that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions in the said Act - the proper officer under this Act shall have the power to summon any person either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure. Such enquiry referred to in sub-section (1) shall be deemed to be judicial proceedings within the meaning of section 193 and 228 of the Indian Penal Code. Thus, the proceedings conducted by the investigating authority under the provisions of this Act shall be construed as judicial proceedings as per the CGST/APGST Act.

  Having regard to the legal position that when investigation has already commenced prior to the filing of application, the ARA shall not admit the application as per proviso to sub-section (2) of Section 98, the ARA should not have admitted the application in the instant case and issued its ruling. Therefore, the said order dated 05.03.2020 is vitiated by law - the order dated 05.03.2020 of ARA and order dated 28.09.2020 of the appellate authority are set aside and the petitioner is given liberty to appear before the appropriate authority and submit his explanation and to take all factual and legal pleas that are permissible under law.

  This writ petition is allowed.

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• 2022 (12) TMI 1028 - MADRAS HIGH COURT
  

  Cancellation of GST registration of petitioner - cancellation on the ground that appeals have been filed belatedly - HELD THAT:- This Court is unable to accept to the request of the petitioner for condonation of the intervening delay as it is incumbent upon the petitioner to ensure statutory compliances within the timelines provided.

  This batch of writ petitions is thus disposed off. Each writ petition has been considered on the strength of the relevant facts that emanate in that matter - Dehors the conclusions arrived at in the case of the respective petitioners, it is made clear that all petitioners are at liberty to seek restoration of registration in accordance with law and learned Standing counsels would also accede to this position.

  Petitions dismissed.

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• 2022 (12) TMI 1027 - KARNATAKA HIGH COURT
  

  Transitional Input Tax Credit - striking down / reading down the provisions of Section 140(3) (iv) - vested right to pass on credit already accrued as on 01.07.2017 - grant of credit irrespective of the time limits - HELD THAT:- Though several contentions have been urged by both sides in support of their respective claims, it is relevant to state that during pendency of the present petition, the Apex Court in the case of Union of India and another Vs. Filco Trade Centre Pvt. Ltd. & another [2022 (9) TMI 514 - SC ORDER], has held that Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.

  It is deemed just and appropriate to dispose of this petition also in terms of the orders and directions issued by the Apex Court - petition disposed off.

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• 2022 (12) TMI 1026 - GUJARAT HIGH COURT
  

  Refund of unutilised input tax credit - zero rated supplies - non-compliance with the procedure mentioned in para 3.2 of the Circular dated 04.09.2018 by not debiting the amount of IGST of Rs.21,71,74,611/-, which was available in the balance - HELD THAT:- Section 16 of the Act permits registered person to take credit of input tax credit of GST paid on capital goods and input services subject to such conditions and restrictions and in the manner as prescribed in Section 49 of the Act - Rule 89 of the CGST Rules, 2017, deals with application for refund of tax, interest, penalty, fees or any other amount. Sub-Rule (3) of Rule 89 says that "where the application relates to refund of input tax credit, electronic credit ledger shall be debited by the applicant by an amount equal to refund so claimed." It is the uncontroverted fact that petitioner debited the amount equal to the refund claim out of credit of the tax amount lying in its electronic ledger.

  It is not in dispute that the refund claim application was in accordance with section 54 of the Act and the amount equal to the refund claim was debited from the electronic credit ledger in compliance of Rule 89(4) of the CGST Rules. Therefore, the provisions of law and Rules were complied with by the petitioner. Admittedly, the respondent did not issue any deficiency memo within 15 days as provided in Rule 89(4) of the Rules. Furthermore, the appellate authority had accepted the refund claim of the petitioner on merits and the petitioner's entitlement to refund was not in dispute.

  When the entitlement of the petitioner for refund is not in dispute and the appellate authority has confirmed the claim of the petitioner and the conditions of section 54(3) of the Act and Rule 89(4) of the Rules are complied with, in such facts and circumstances, even if the procedure laid down in the circular for getting refund stands at variance or if it was not observed by the petitioner for nonculpable reasons, the providence and procedure in the circular would not prevail over the statutory prescription under which the right of the petitioner to get refund is established.

  Even if the procedure of claiming refund, contemplated in paragraph 3.2 of the Circular could not be adhered to, but on the other hand, there was a substantive right of the petitioner created to claim the refund in law, then non-compliance of the procedure of Circular would only amount to irregularity and not illegality.

  Petition allowed.

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• 2022 (12) TMI 1025 - GUJARAT HIGH COURT
  

  Detention of goods alongwith conveyance - interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the order No. 161 dated 03.05.2022 passed in FORM GST MOV-11, subject to the conditions imposed.

  The petitioner deposits the amount of tax of Rs. 1,35,216/- - The petitioner deposits the amount of penalty to the tune of Rs. 1,35,216/- - The petitioner furnishes bond to the tune of Rs. 7,51,204/- towards the amount of fine.

  Application disposed off.

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• 2022 (12) TMI 958 - ALLAHABAD HIGH COURT
  

  Cancellation of registration of petitioner - rejection on the ground of delay - opportunity of hearing not provided - principles of natural justice - HELD THAT:- The appeal has been rejected on the date of its filing by a computer generated order whereby the reason shown is delay in submission of appeal has not been discussed by the first appellate authority in rejecting the appeal, nor any opportunity was provided to assessee to appear before the appellate authority and put forward his case.

  This Court finds that when the taxing authorities are dealing with the small traders/businessman, they should bear in mind that they are not very well educated, and well versed with the technicalities of law and procedure. They have to take help of legal world and sometime it is not possible for them to get best of legal services and there are certain lapses in compliance of formalities at their end - this Court does not hold brief for the wrong doers but only cautions the officers of the State, that when a new taxing regime has been enforced, which is only five years old, such drastic step of cancellation of registration should be avoided to the maximum extent, and if a trader or businessman is ready to comply the provisions of the Acts and Rules, the authorities may let of the traders with certain minor penalties such as imposition of fine, without taking drastic measure of cancelling his registration.

  The appellate authority is loathed with more responsibility, as it is a quasi judicial authority and acts as a Court, and while dealing with an appeal it should follow the principle of natural justice and before deciding and taking any decision on the appeal at least the assessee or his counsel should be heard - In the present case the appeal was filed by the assessee with delay alongwith delay condonation application on 30.03.2022. On the very same day by a computer generated order the appeal was rejected with the endorsement "delay in submission of appeal".

  The appellate authority should follow the principle of natural justice by affording opportunity of hearing to the assessee before taking any decision. The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application - this Court finds that the order passed by the first appellate authority, which is a cyclostyled order, is unsustainable in the eyes of law and same is hereby set-aside.

  The matter is remitted to the first appellate authority to decide the appeal afresh after affording due opportunity of hearing to the petitioner - Writ petition stands partly allowed.

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• 2022 (12) TMI 957 - GUJARAT HIGH COURT
  

  Cancellation of GST registration of petitioner - it is alleged that SCN does not specify the reason for which the registration of the petitioner is proposed to be cancelled - violation of principles of natural justice - HELD THAT:- From the tenure of the show cause notice dated 02.11. 2021, it is noticed that specific reasons are not stated as to why the registration of the petitioner is proposed to be cancelled. Supporting document are also not attached to justify the reason. Moreover, in the show-cause dated 02.11.2021, though opportunity granted, no time or date was specified, which in our opinion reflects non-application of mind by the respondent authority.

  As held in the decision of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT], reasons are heart and soul of any order and non-communication of the same amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice, and resultantly violates principles of natural justice.

  The show cause notice dated 02.11.2021 and the order of cancellation of registration dated 07.10.2022, being without reasons are cryptic and deserves to be quashed and set aside and hereby quashed and set aside - Petition allowed.

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• 2022 (12) TMI 956 - PATNA HIGH COURT
  

  Seeking direction to the respondent to hear the case treating one case & for allowing ITC even ITC non-reflection transaction in GSTR-2A - HELD THAT:- We are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law.

  There is violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.

  The impugned order is set aside - petition disposed off.

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• 2022 (12) TMI 955 - GUJARAT HIGH COURT
  

  Seeking release of confiscated conveyance alongwith the goods - e-way bill was wrongly generated by someone in the name of proprietor - principles of natural justice - HELD THAT:- The Appellate Authority has passed the impugned order without considering the submissions made by the petitioner and therefore, the same is required to be quashed and set aside by remanding the matter back to the Appellate Authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner. Such exercise shall be completed within a period of 12 weeks from the date of receipt of this order.

  At this stage, learned advocate Mr. Uchit Sheth has shown willingness to deposit the amount of tax and penalty and to furnish a bond for fine in lieu of confiscation of goods before the authority for release of goods and conveyance - Accordingly, the petitioners are directed to deposit a sum of Rs.3,00,300/- towards tax and a sum of Rs. 6,00,600/- for penalty and fine in lieu of confiscation of conveyance, totalling Rs. 9,00,900/- before the respondent authorities within a period of two weeks from the date of receipt of this order on furnishing a bond of Rs. 60,06,000/- within a period of two weeks from receipt of this order. The respondent authority is therefore, directed to release the goods and conveyance.

  Appeal allowed.

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• 2022 (12) TMI 954 - GUJARAT HIGH COURT
  

  Confiscation of goods alongwith conveyance - whether when the goods are in transit, the authorities are entitled to invoke Section 129 of the Act or not? - HELD THAT:- What is prayed by the petitioner herein by way of the interim relief is to stay the operation and implementation of the order in FORM MOV-11 No. 182 dated 31.05.2022, confiscating the goods and conveyance of the petitioner and demanding tax, fine and penalty. While a blanket stay of the said order as prayed for cannot be granted, relief regarding release of goods and conveyance could be considered in favour of the petitioner upon imposing conditions.

  As could be seen from the impugned order, the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/- - it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 182 dated 31.05.2022, subject to conditions imposed.

  The goods and conveyance of the petitioner be released by the authorities - the petitioner deposits the amount of tax of Rs. 12,35,430/- - petitioner deposits the amount of penalty to the tune of Rs. 12,35,430/- - petitioner furnishes bond to the tune of Rs. 68,63,500/- towards the amount of fine.

  Application allowed.

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• 2022 (12) TMI 953 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
  

  Levy of GST - Rent/ Lease received from Lessee and for filing the return relating to Renting / Leasing of the said premises - utilization of balance available in Electronic Credit Ledger (Input Tax Credit) in respect of purchase of Raw material, consumables, capital goods relating to the manufacture of Granite Slabs to discharge GST liability of Rent for the premises given for Rental/Lease basis - utilization of balance in Cash Ledger to discharge GST liability (Output Tax) of Rent for the premises given for Rental/ Lease basis.

  Whether the applicant can continue with existing registration for discharge of GST liability and also for filing of returns relating to their new business? - HELD THAT:- The applicant intends to know whether a separate registration needs to be taken or otherwise for conduct of his new business. It is seen, from the said question, that the applicant does not intend to know whether they are required to be registered or not. The applicant's only concern is whether registration can be continued or a fresh registration needs to be taken for their new business, which is not covered under Section 97 (2) (f) i.e. “whether applicant is required to be registered” and hence the said question cannot be answered.

  Utilisation of the ITC available in their Electronic Credit Ledger - HELD THAT:- The admissibility or entitlement of credit of tax charged to a registered person, on any supply of goods or services or both, which are used or intended to be used in the course or furtherance of business and the said amount shall be credited to the electronic credit ledger of such registered person, in terms of Section 16 of the CGST Act 2017, subject to the conditions under Section 17(5) of the said Act & relevant rules. It is pertinent to mention here that the admissibility of the ITC is concerned till the credit of the said amount into the electronic credit ledger. The applicant in the instant question seeks advance ruling on the issue of utilization of ITC available in the Electronic Credit Ledger and thus the question is not covered under the issues specified in Section 97(2) of the CGST Act 2017.

  Utilization of amount available in their Electronic Cash Ledger towards discharge of GST liability on rental/lease income, which is not covered under the issues specified in Section 97(2) of the CGST Act 2017 - HELD THAT:- It is observed on examination that the notification 2/2019-Central Tax dated 29.01.2019 was issued to appoint the date i.e. 1.2.2019, from which certain provisions of CGST Act shall come into force. Further Notification No.16/2019-Central Tax dated 29.03.2019 is issued, in terms of Section 164 of the CGST Act 2017, notifying the amendment to the CGST Rules 2017 and is also applicable to all. Thus the notifications are not relevant to the questions raised and hence the questions are not covered even under “applicability of a notification issued under the provisions of this Act”, under Section 97(2)(b) of the CGST Act 2017. In fact the applicant filed the instant application seeking advance ruling in respect of the questions, claiming that the issues are allegedly covered under Section 97(2)(d) and (e) of the CGST Act 2017.

  The application is not maintainable as the questions on which advance ruling is sought by the applicant are not covered under the issues specified in Section 97 (2) of the CGST Act 2017 and hence the instant application is liable for rejection in terms of Section 98(2) of the CGST Act 2017.

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• 2022 (12) TMI 952 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
  

  Benefit of N/N. 12/2017 - KUIFDC, an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes - amicable settlement - Government Entity or not - HELD THAT:- The applicant provided consultancy services to KUIDFC for the program called NKUSIP, involving supervision and programme management consultancy for the PMC works undertaken in divisions of Bellary and Gulbarga. Accordingly, the applicant entered into an agreement dated 26.07.2017 and completed the project during 2019. The instant application was filed on 08.11.2022, after completion of the said project in 2019, as the applicant intends to seek clarity as to whether services rendered to KUIDFC are exempted from GST or not. In the instant case the maintainability of the application needs to be examined.

  It is pertinent to mention here that the word "being" is the present participle of the verb "be" and used to form tenses in the progressive (or continuous) aspect. A present participle is a verb form (or verbal) made by adding-ing to the base that often functions as an adjective. Use of present participle denotes present and continuing action. Thus the phrase 'being undertaken' refers to an ongoing and continuous supply.

  In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this authority and hence is liable for rejection.

  The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017.

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• 2022 (12) TMI 951 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
  

  Classification of goods - Walltop Computer roombr - classifiable under tariff heading 8471 41 90 or not - HELD THAT:- The product “roombr”, in the instant case is a machine capable of performing all the functions envisaged under Note 5(A) to Chapter 84, simultaneously. It has 16GB RAM & internal storage of 1 TB and hence is capable of storing the programs / data for execution of the programs; it has Intel 10th/11th Generation i5/i7 processor mother board and hence can be freely programmed in accordance with the requirements of the user; can also perform arithmetical computations specified by the user and can execute a processing program & take logical decisions during the running of the said program. Therefore the impugned product squarely gets covered under category of automatic data processing machines.

  In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR pen to provide interactivity support as an input unit and a projected interactive display as an output unit. Therefore, even on this aspect also the impugned product squarely gets covered under the category of automatic data processing machines under the tariff heading 8471 41.

  The heading 8471 41 has three sub headings covering Micro Computer, Large or main frame computer and other. In the instant case the impugned product is neither a micro-computer nor a large or main frame computer and thus it gets covered under others. Therefore the impugned product is classifiable under tariff heading 8471 41 90.

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• 2022 (12) TMI 950 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
  

  Levy of GST - transfer of mobile application software - whether the impugned transfer of part of the applicant's business related to “LoanFront” App qualifies to be a service by way of transfer of going concern and thereby exempted or not in terms of N/N. 12/2017? - HELD THAT:- The seller, engaged in the business of providing various services to the financial institutions such as Banks & NBFCs, has decided to sell its business (defined in the agreement) to the buyer (a NBFC registered with RBI) on a slump sale basis. Clause 1.1(c) read with Annexure I to the agreement defines the “Assests” to mean the mobile application called “LoanFront” which includes all the related software developed for its functionality such as Domain name, LMS software, Backend API, Websites, Analytical tools and Dashboards etc., and Business Intelligence / IP related to LoanFront application. Further clause 1.1 (k) defines the liabilities to include the Gratuity of the Employees of Rs.6,90,726/-.

  The statement of facts conveys that the transfer of business pertains to “LoanFront” app sought to be sold is a fully functional part of the business and the transaction contemplates the transfer of the entire aforesaid business to a new person (WPL), who would not only enjoy a right over the assets but shall also take over the liabilities. It thus postulates that there will be a continuity of business, as the said part of business is said to be functional and is decided to be transferred as a whole to a new owner, and thus amounts to transfer of a going concern, of the said independent part of the business.

  Further vide SI.No 2 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, the said activity amounting to 'Services by way of transfer of a going concern, as a whole or an independent part thereof attracts 'Nil' rate of tax without any conditions.

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• 2022 (12) TMI 949 - AUTHORITY FOR ADVANCE RULING, ODISHA
  

  Classification of goods - HSN Code - applicable rate of tax - Raula Gundi - HELD THAT:- The resultant product of the applicant is a combination of various ingredients/raw materials intended for chewing needs. The predominant ingredient is 'Tobacco dust' which constitutes about 50% of the product and other ingredients are added to it as per required proportion to make it consumable. In the process of manufacturing the product, the raw materials used by the Applicant undergo a set of processes and emerge as 'Chewable Tobacco Gundi' which is marketable/consumable. Therefore, the product prepared and sold by the Applicant is a “Manufactured Tobacco product for chewing”. Once it is held that the product is 'Manufactured Chewing Tobacco', the classification of the product is under HSN Code 24039910 which specifies 'Chewing Tobacco' under the head “2403-Other manufactured tobacco”.

  Further, as per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017, the said item appears at Sr. No. 15 of Schedule-IV of the said notification [on which GST liability is 28%. As per Notification No.01/2017-Compensation Cess(Rate) dated 28.06.2017, Chewing Tobacco (without lime tube) appears at SI. No.26 of the said notification (on which Compensation Cess is 160%) . Furthermore, it may be noted that the value for the purpose of GST computation will be the transaction value plus basic excise duty, NCCD and any other amount as prescribed in section 15 of the GST Act, 2017.

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