9911796707
TMI Blog2022 (7) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has challenged legality and validity of the order dated 04.02.2022 issued by the 3rd respondent levying total tax (CGST + SGST) of Rs.2,21,38,236.40 for the audit period April, 2019 to March, 2020 as well as the consequential notice dated 08.06.2022. 3. Petitioner before us is a private limited company registered under the provisions of the Companies Act, 1956, having its registered office at Bengaluru in the State of Karnataka though it has its business presence in various States including the State of Telangana. Petitioner under the trade name 'Ola' is engaged in the business of providing internet platform/mobile application services where the driver partners provide passenger transportation services to the customers. It is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST and SGST were required to be paid by the petitioner on its turnover and for the period from April, 2019 to March, 2020, a total amount of Rs.2,21,38,236.40 covering both CGST and SGST were required to be paid. Since the dealer (petitioner) by not paying CGST and SGST has committed an offence thereunder, penalty proceedings have been initiated. This is followed by notice dated 08.06.2022 issued by the 3rd respondent to the petitioner for payment of the above tax. 9. Learned counsel for the petitioner has referred to Section 7 of the Integrated Goods and Services Tax Act, 2017 (briefly referred to hereinafter as the 'IGST Act') and submits that as per Sub-Section (3) thereof, supply of services where the location of the supplier and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de have been considered. 12. It is prima facie evident that if the passenger is not registered under GST and avails transportation service, by way of legal fiction the place of supply would be the place where the passenger embarks or starts his journey. 13. Keeping the above legal provision in mind, we may advert to the impugned order dated 04.02.2022. Though the 3rd respondent has referred to provisions of Section 12(9) of the IGST Act, he has however erroneously recorded that in case of unregistered recipient, the place of supply shall be the location of such recipient, which prima facie appears to be in contravention of Section 12(9) of the IGST Act. Thereafter, 3rd respondent levied the tax as noted above and issued notice for payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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