9911796707
TMI Blog2023 (1) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Additional Solicitor General assisted by Mr. Vaibhav Jeswani and Mr. Kinshuk Jain, learned counsel for the respondents. 2. The petitioner is a private limited company having its registered office in Delhi Cantt. It is primarily engaged in the business of supplying manpower to various entities. In the Assessment Years 2017-18, 2018-19, 2019-20, it supplied manpower service to M/s GVK Jaipur Expressway Pvt. Ltd. 3. The petitioner on the supply of the aforesaid manpower service, deposited 18% Integrated Goods and Services Tax (for short 'IGST') treating the aforesaid 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate transaction, he has duly deposited 18% of IGST and as such the demand of 18% CGST+RGST is unjustified and amounts to double taxation. The respondents are incorrectly treating the supply of said services to be intra-state so as to levy CGST+RGST. 6. Mr. M.S. Singhvi, learned Advocate General has opposed the petition on the ground that on the facts and the findings returned by the two authorities below, it is evident that the matter of providing services of supply of manpower by the petitioner is an intra-state transaction, on which CGST+RGST is payable and, therefore, 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 granti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in this writ petition is whether the transaction of supply of manpower by the petitioner to a company in Rajasthan is an inter-state transaction taxable as CGST+RGST, or it is an intra-state transaction liable to be taxed as IGST. The petitioner admittedly has deposited 18% of IGST and that 35% of the CGST+RGST has been recovered by the respondents by attaching the accounts of the petitioner. 10. The issue of inter-state transaction/intra-state transaction is a legal issue, though depending upon the facts of the case and as such, requires deeper consideration. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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