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2020 (10) TMI 891 - Commissioner - GSTDetention of goods alongwith conveyance - supply or not - transfer of a going concern - detention of goods on the ground that E-way bill not produced - HELD THAT:- Section 7 of the CGST Act, 2017 defines the Scope of Supply, Section 7 (1) provides that 'Supply' includes activities such as sale, transfer, barter, exchange etc. made for a consideration in the course or furtherance of business. This implies that the activity undertaken shall be an action which takes place in the course of regular conduct of business, such as sale or it should have the effect of furtherance of the business. Therefore, the activity to be called as supply should be such that undertaking that activity shall amount to conduct of business or enhancing 'the business. The transfer of a going concern, either as a whole or an independent part thereof, for a lump sum consideration does not constitute an activity taking place in the course of business or furtherance of business. If transfer of going concern is considered as a part of business then it is a supply. To determine this, Section 7 (1A) provides that where certain activities or transactions constitute a supply in accordance with the provisions of sub section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule-II. Such transfer of fixed assets namely old computer system, tube lights, fan etc from its Bagru branch to Bayana Branch through vehicle no. RJ 34 GA 0200 is considered as a supply of goods rather the Stock Transfer. Hence GST is applicable and E way Bill is mandatorily required as per above provisions. On being seen the document i.e. Delivery Challan, the appellant was carrying along with the vehicle/goods on which the taxable value as well as applicable tax was very much shown but no where it was mentioned the Stock Transfer of goods - Appeal dismissed.
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