9911796707
TMI Blog2024 (10) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... egime, various States and the Central Government had been experimenting with various tax regimes, wherein taxes paid at the previous stage of manufacture or sale could be reimbursed so that the cascading effect of multiple points of tax is reduced. These attempts had finally culminated in the introduction of the GST regime. 3. The provisions of the APVAT, 2005, as well as the CENVAT system of taxation being follow up under the Central Excise Act, 1944 [for short "the Act, 1944"], visualized a system where the taxes previously paid, were permitted to be used in the payment of subsequent taxes also. On account of these provisions, both under the Act, 1944, as well as the various State Laws relating to taxation on supply of sale of goods, dealers had credit balances in terms of the taxes which had already been paid and could be utilized towards clearing future taxes. 4. The Goods & Services Act, 2017 [for short "the GST Act, 2017"] and the Rules made there under, with a view to ensure that such credit balances available to dealers under different Acts, could be utilised under the GST regime also, had come up with the scheme of transitioning such credit balances available to dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and (v) the supplier of services is not eligible for any abatement under this Act: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed." 7. The petitioner, invoking these provisions, transitioned to the GST regime by obtaining a credit of Rs.71,29,299/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id branches and subsequently, goods moved from these branches to the branch of the petitioner in Andhra Pradesh. The respondent authorities, on the finding that none of these branches were registered under the Rules, 2002 and on the ground that the said stock transfer vouchers did not show any details of payment of duty, had rejected the claim of the petitioner. II. The 1st respondent, apart from affirming the finding of the 2nd respondent on the aforesaid facts, had also held that there was no correlation between these invoices and the claims made by the petitioner. 11. Aggrieved by the Order-In-Original and the Appellate Order passed by the respondents 2 & 1 respectively, the petitioner has moved this Court by way of the present Writ Petition. 12. Smt. Aparna Nanda Kumar, learned counsel appearing on behalf of Sri Samireddy Sai Sarat Chandra, learned counsel for the petitioner, would submit that the primary finding of the authorities that the branches at Mumbai, New Delhi, Tamil Nadu & Telangana did not have registration is incorrect. She would draw the attention of this Court to the provisions of Rule-9 of the Rules, 2002 which read as follows:- "Registration - RULE 9. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r availing the exemption contained herein, the manufacturer taking the centralised registration shall give details of all premises (other than those of job worker's), from where such specified goods are removed for domestic clearance. 3. Notwithstanding anything contained in this notification, a manufacturer of specified goods may also take separate registrations for all factories or premises where the accounts/records showing receipts of raw materials and finished excisable goods manufactured or received back from job workers are kept. [ F. No. 334/8/2016-TRU ) ( Mohit Tewari ) Under Secretary to the Government of India 15. She would contend that the petitioner had obtained a centralized registration and that all the branches of the petitioner have been enumerated in the annexure attached to the said registration certificate which bears the registration No.AADCK6079KEM003. 16. She would further contend that in view of this registration certificate, the finding of the respondent authorities that the branches of the petitioner, at the places mentioned above, did not have registration is incorrect. 17. She would further submit that the invoices under which the goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said to be covered under the said registration. 23. On the question of correlation of the claim of the petitioner with the invoices produced by the petitioner, the said issue can only be resolved by the respondent authorities by looking at the documents produced by the petitioner. It appears that at the original stage, documents were rejected on the ground that they have not emanated from the registered entity or branch. At the appellate stage, the appellate authority while affirming this finding of the original authority had taken an additional ground that there was no correlation. 24. The learned Standing Counsel draws the attention of this Court to paragraph No.16.2 of the Order-in-Original as well as paragraph Nos.8 & 10 of the Appellate Order to contend that the finding of the authorities about the lack of correlation and payment is correct. 25. As these are questions of fact which require adjudication at the primary level, we do not propose to go into this issue. However, in the fairness of things, it would only be appropriate that the petitioner is given an opportunity to allay the doubts expressed by the Original Authority and the Appellate Authority. 26. In the Circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
