TMI Blog2023 (1) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid supply of manpower to be inter-state services, inasmuch as it had its office at Delhi/Gurgaon and the manpower was supplied at Jaipur in Rajasthan. The petitioner was served with a show cause notice dated 03.07.2020 to show cause why a demand of CGST+RGST under Section 74 of the GST Act along with interest and penalty may not be raised against it. The Assessing Authority after considering the reply of the petitioner to the said show cause notice, vide order-in-original dated 20.10.2020 assessed and confirmed the demand of CGST+RGST, interest and penalty, as raised against it by treating the service of supply of manpower by the petitioner to be intrastate. The aforesaid order was affirmed by the Joint Commissioner (Appellate Authority) v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the demand has rightly been raised and confirmed. He has also cited decisions to the effect that in the matters involving revenue, the Court should be very slow in granting interim protection and that even direction for submitting bank guarantee in lieu of deposit of the revenue is not very appropriate. He has also pointed out that the petitioner got himself registered with the GST in Rajasthan and in the application for such registration, he has disclosed its place of business in Rajasthan itself and, therefore, it is incorrect on part of the petitioner to allege that manpower was supplied by it from a place outside Rajasthan. He has drawn attention of the Court to Section 2(71) and Section 2(85) of the Act, which defines location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 11. In view of the above and 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. 12. Insofar as the grant of interim protection is concerned, 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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