TMI Blog2024 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Rules, 2017 - HELD THAT:- The issue can be re-examined in the light of the circular No 197/09/2023-GST, dated 17.07.2023, the impugned order is set aside and the case remitted back to the second respondent to pass orders afresh on merits and in accordance with law, in the light of the submissions made by the learned counsel for the petitioner and in the light of the paragraph 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, in the light of the clarification issued by the Principal Commissioner (GST) dated 17.07.2023 in Circular No.197/09/2023-GST. The learned counsel for the petitioner would refer to para No.3 of the aforesaid clarification, which reads as under:- 3. Manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules consequent to Explanation inserted in sub-rule (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12.03.2021 was issued which inter alia clarified that the same value of zero-rated/ export supply of goods, as calculated as per amended definition of Turnover of zero rated supply of goods , needs to be taken into consideration while calculating turnover in a state or a union territory , and accordingly, in adjusted total turnover for the purpose of sub-rule (4) of Rule 89. 3.3. On similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Goods and Services Tax Rules, 2017 for determination of the turn over for the purpose of refund. He would further submit that as per Notification No.14/2022, Central Tax, an explanation has been inserted in the Central Goods and Services Tax Rules, 2017 and therefore, there is no merits in the challenge. 5. Al though elaborate submissions have been made, considering the submissions made by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
