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2024 (11) TMI 778 - HC - GSTSeeking quashing of order rejecting the appeal of the petitioner for assessment year 2017-18 - grievance raised in this petition is that the petitioner had already deposited tax under the IGST Act - Vires of Section 19 (1) of IGST Act and Section 77 (1) of CGST and RGST Act of 2017 - HELD THAT - Considering determination of the factual aspects is required to be done at first instance before the vires of the provisions can be gone into, the petition is disposed of relegating the petitioner to the remedy of appeal before the GST Tribunal - It is clarified that the issue of challenge to the vires is kept open. No further proceedings for recovery of the balance amount shall be taken against the petitioner in case of the authorities being satisfied that the condition of pre-deposit for filing the appeal has been complied with. The petitioner shall also deposit the refunded amount received on these transactions under IGST. The GST Tribunal has not been constituted till date, the petitioner shall file an appeal within three months from the date of constitution of the Tribunal. The Tribunal shall consider the appeal on merits after being satisfied that the condition of pre-deposit has been complied with.
Issues:
Petition seeking quashing of order passed by Appellate Authority for assessment year 2017-18; Treatment of supplies as intra-state instead of inter-state; Challenge to the vires of Section 19(1) of IGST Act and Section 77(1) of CGST and RGST Act of 2017; Compliance with interim order for depositing balance of CGST and RGST; Refund of IGST amount; Pre-deposit requirement for filing an appeal before GST Tribunal; Constitution of GST Tribunal. Analysis: The High Court addressed a petition seeking the quashing of an order passed by the Appellate Authority for the assessment year 2017-18. The petitioner claimed that the supplies made should be treated as inter-state supplies subject to IGST, while respondent No. 3 considered them as intra-state supplies and levied CGST and SGST instead. The petitioner also challenged the vires of Section 19(1) of IGST Act and Section 77(1) of CGST and RGST Act of 2017. The Court noted that the petitioner had already deposited tax under the IGST Act. An interim order required the petitioner to deposit the balance of CGST and RGST, subject to refund of the IGST amount. The petitioner had received a partial refund, and the Court directed the petitioner to deposit the refunded amount with the State under RGST within a specified time frame. The petitioner contended that the refund received from the Union of India regarding IGST had been deposited with the Goods & Service Tax Authorities, fulfilling the pre-deposit requirement for filing an appeal before the GST Tribunal. The Court, however, emphasized that factual determinations should be made first before delving into the vires of the provisions. Consequently, the petition was disposed of, allowing the petitioner to seek remedy through an appeal before the GST Tribunal. The Court clarified that the challenge to the vires remained open. It also directed that no further recovery proceedings should be initiated against the petitioner if authorities were satisfied with the compliance of the pre-deposit condition for filing the appeal. The petitioner was instructed to deposit the refunded amount received on the transactions under IGST. As the GST Tribunal was not constituted at the time, the petitioner was given three months from its establishment to file an appeal. The Tribunal would then assess the appeal on its merits after confirming compliance with the pre-deposit condition.
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