TMI Blog2024 (4) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... mismatch occurred on account of invoices which were cancelled because services were not provided. Short payment of GST on import of services from a subsidiary company - reliance placed on second proviso to Rule 28 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The respondents failed to record any reasons for rejecting the contention. Indeed, it appears that the order is incomplete on this issue. Non payment of GST on turnover from export of services - export invoice of the petitioner was raised in US dollars - HELD THAT:- The documents placed on record by the petitioner, such as the export invoices and the credit advice appear to indicate prima facie that the invoice was raised in US dollars; payment was also remitted into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ran Attorneys For the Respondents : Mr.Ramesh Kutty, Senior Standing Counsel, ORDER An order in original dated 15.12.2023 is challenged in this writ petition. Pursuant to show cause notice dated 08.08.2023, the petitioner replied on 26.10.2023. The order impugned herein was issued thereafter on 15.12.2023. 2. Learned counsel for the petitioner invited my attention to the impugned order and pointed out that such order deals with three issues. The first issue that he dealt with pertains to short payment of GST on import of services from a subsidiary company. On this issue, learned counsel relied on the second proviso to Rule 28 of the Central Goods and Services Tax Rules, 2017 (the CGST Rules) to contend that it is open to the recipient of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he application of the second proviso to Rule 28 is contingent on findings that the petitioner is eligible for full ITC. Since factual determinations are necessary in this regard, he contends that the petitioner should approach the appellate authority. With regard to the non payment of GST on turnover from export of services, learned senior standing counsel contends that the services should be paid for through an authorised dealer. In the absence of sufficient evidence in such regard, he contends that no interference is warranted with the impugned order. As regards the third issue, he submits that the petitioner should have issued a credit note for the value of services not provided. Since this was done, he contends that there is no infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On instructions, learned counsel for the petitioner agrees to remit a sum of Rs. 20,00,000/- as a condition for remand. 7. For reasons set out above, the impugned order is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits a sum of Rs. 20,00,000/- (Rupees Twenty lakhs only) as agreed to within a maximum period of four weeks from the date of receipt of a copy of this order. Upon being satisfied that the above mentioned amount was received, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of payment of the above mentioned amount by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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