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2019 (7) TMI 615

considered by AARA - HELD THAT:- The money would stand covered by the definition of 'goods' under Section 2(52) of the GST Act so long as the same is not used as legal tender. This on the basis of the definition of money provided in Section 2(75) of the GST Act. The aforesaid principal submission though recorded, has not been dealt with at all in the impugned order. Reliance placed in the impugned order upon the press note issued subsequent to a GST Council recommending to allow of input tax credit in respect of the motor vehicles used for transportation of money, would not by itself lead to the conclusion that prior thereto, money was not included within the definition of goods. This has to examined in terms of the definition of &# .....

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g from Advance Ruling Authority (ARA) ruling on the following two questions of law :­ (i) Whether supply of such motor vehicles as scrap after its usage can be treated as supply in the course of furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and / or Compensation Cess. (ii) If answer to question (i) is in affirmative, whether Input Tax Credit is available to CMS Info Systems Ltd. on purchase of motor vehicles i.e. cash carry vans which are purchased, used for cash management business and supplied post usage as scrap. 3. So far as question no.(i) is concerned, the ARA by order dated 19th March, 2018 answered the question no.(i) in the affirmative i.e. motor vehicles sold aft .....

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eedings seeking judicial review, into appellate proceedings. 16. The circumstances that the Statutes in question have provided for no further appeal against the decision of the Appellate Authority, will have to be respected and the validity or otherwise of the impugned orders will have to be examined by applying the principles of judicial review and not the principles which apply in case of an appeal. 17. In Appropriate Authority and another Vs. Smt. Sudha Patil and Anr. (1999) 235 ITR 118 (SC) = 1998 (11) TMI 124 - SUPREME COURT, the Supreme Court has held that merely because no appeal is provided for, against the order of appropriate authority directing compulsory acquisition by the Government, the supervisory power of the High Court does .....

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ion, the Court ought to be concerned with the legality of the procedure validity and not with the validity of the order itself. The Supreme Court referred to observations of Lord Hailsham in Chief Constable of the North Wales Police Vs. Evans (1982) 1 WLR 1155, in which it is held that judicial review is concerned not with the decision but with the decision making process. 20. Therefore, in view of the aforesaid, we decline the invitation of Mr. Dada to go into the merits of the impugned orders, merely because the Statutes in question have not provided any further appeals in such matters. The challenge in this petition, will have to examined by confining ourselves to the principles of judicial review, which, inter alia, will include the iss .....

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at the the outcome may have been different. In any case, there is a flaw in the decision making process of the AARA in passing the impugned order dated 6th August, 2018. 7. As against the above, Ms. Vyas, the learned AGP for the respondent submits that the impugned order does deal with the petitioner's submission. Thus, no case for interference in writ jurisdiction is justified. In support, our attention is drawn to the fact that the impugned order records recommendation of the GST Council issued in a press note which proposed to allow input tax credit in respect of the motor vehicles used for transportation of money. Thus, the contention of the petitioner was considered and there is no flaw in the decision making process. 8. We find th .....

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