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2022 (2) TMI 190 - HC - GSTExemption from GST - sale of the goods to the Theme Park and Water Park adopted by the petitioner - refund of the GST already paid - HELD THAT - The respondent nos.1 and 2 are directed to file affidavit in reply within two weeks from today and shall serve a copy thereof upon the learned advocate for the petitioner s simultaneously. Rejoinder, if any, shall be filed within one week thereafter with a copy to be served upon the respondents advocate simultaneously. In the affidavit in reply to be filed by the respondent nos.1 and 2, they shall indicate whether they also are agreeable to pay the amount of CGST on the line of the recommendations made by the High Level Committee or not, and if not, why. Petitioner is at liberty to file a copy of the 14th Finance Commission s Report for consideration of this Court in support of the submission regarding sharing of the GST between the Central Government and the State Government - Place the matter on board for admission on 1st March, 2022.
Issues:
1. Grant of up-front exemption from 100% of Goods and Service Tax on sale of goods to Theme Park and Water Park. 2. Refund of GST already paid by the petitioner. 3. Central Government's response to recommendations made by High Level Committee. 4. Filing of affidavit in reply by respondent nos.1 and 2. 5. Agreement to pay CGST as per recommendations of High Level Committee. 6. Submission of 14th Finance Commission's Report for sharing of GST. 7. Amendment to prayer clause and filing of replies. Analysis: 1. The petitioner sought an order for exemption from 100% of Goods and Service Tax on goods sold to the Theme Park and Water Park, along with a refund of GST already paid. The State Government had partially released the due amount based on recommendations by a High Level Committee, while the Central Government had not responded or released any amount. The Court directed respondent nos.1 and 2 to file affidavits within two weeks, indicating their stance on paying CGST as per the Committee's recommendations. 2. The State Government had already filed an affidavit in reply, and the Court instructed respondent nos.1 and 2 to serve a copy of their affidavit to the petitioner's counsel simultaneously. The petitioner was permitted to file a copy of the 14th Finance Commission's Report to support their argument on GST sharing between the Central and State Governments. Any rejoinder to be filed by the petitioner should be served on the respondents' advocate within a week. 3. The petitioner was granted liberty to amend the prayer clause within a week, with the amendment also to be provided to the respondents' counsel simultaneously. Respondent no.2 was directed to file a reply to the amended portion of the petition within the same period. The matter was scheduled for admission on 1st March, 2022, for further proceedings and consideration of the arguments presented.
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