2024 (2) TMI 717 - HC - GST

Seeking GST exemption and exemption from TDS - seeking direction to 1st respondent to consider and dispose of the petitioner's representation dated 28.01.2019 - HELD THAT - The communication dated 15.11.2018 from the Commissioner, Civil Supplies and Consumer Protection Department to the Commissioner, Commercial Taxes and Registration Department is in the form of a request to exempt wholesale kerosene dealers from the levy of TDS at 2%. The subsequent communication of 19.12.2018 from the Additional Chief Secretary/Commissioner of Commercial Taxes to the Principal Secretary to the Government, Commercial Taxes and Registration Department is with regard to raising the issue of exemption from the provisions of Section 51 of the SGST/CGST Acts in respect of wholesale kerosene suppliers, who supply PDS kerosene to fair price shops. In view of these two communications, the petitioner has made out a case for the consideration of the representation dated 28.01.2019. Petition is disposed of by directing the 1st respondent to consider the representation dated 28.01.2019 and dispose of the same after providing a reasonable opportunity to the petitioner.

Summary

Issues Involved:
The issues involved in the judgment are related to GST exemption and exemption from TDS for wholesale dealers of kerosene who supply to PDS shops/Co-operative stores.

Judgment Details:

Issue 1: GST Exemption
The petitioner, an association of wholesale dealers of kerosene, submitted representations seeking GST exemption and exemption from TDS. The communication from the Commissioner, Civil Supplies and Consumer Protection Department requested exemption from TDS at 2%. Another communication recommended raising the issue of exemption from SGST/CGST Acts for wholesale kerosene suppliers. The court directed the 1st respondent to consider the petitioner's representation and dispose of it within two months.

Issue 2: TDS Exemption
The petitioner association sought exemption from TDS and GST for their service of supplying kerosene to PDS shops/Co-operative stores. The Additional Government Pleader submitted that the decision on GST exemption falls within the exclusive domain of the GST Council. However, the court held that the petitioner had made a case for consideration based on the communications and directed the 1st respondent to decide on the representation within two months.

Conclusion:
The High Court of Madras directed the 1st respondent to consider and dispose of the petitioner's representation dated 28.01.2019 regarding GST exemption and exemption from TDS within two months. The court emphasized providing a reasonable opportunity to the petitioner in this regard. The judgment did not award any costs and closed the connected miscellaneous petition.