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TMI Blog2019 (7) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax act, 2017 (GST Act). By the impugned order dated 6th August, 2018, the AARA ruled that input tax credit is not available on purchase of motor vehicles to carry cash. 2. In fact, the petitioner had sought an advance ruling from Advance Ruling Authority (ARA) ruling on the following two questions of law : (i) Whether supply of such motor vehicles as scrap after its usage can be treated as supply in the course of furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and / or Compensation Cess. (ii) If answer to question (i) is in affirmative, whether Input Tax Credit is available to CMS Info Systems Ltd. on purchase of motor vehicles i.e. cash carry vans which are pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not provided for any further appeal against the decision of the Appellate Authority. Any such attempt, would virtually amount to converting these proceedings under Article 226/227 of the Constitution of India, which are essentially proceedings seeking judicial review, into appellate proceedings. 16. The circumstances that the Statutes in question have provided for no further appeal against the decision of the Appellate Authority, will have to be respected and the validity or otherwise of the impugned orders will have to be examined by applying the principles of judicial review and not the principles which apply in case of an appeal. 17. In Appropriate Authority and another Vs. Smt. Sudha Patil and Anr. (1999) 235 ITR 118 (SC) = 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certainly apply in such matters and the Settlement Commission was duty bound to adopt procedure consistent with such principles. The Supreme Court, also held that in exercise of powers of judicial review of the decision of the Settlement Commission, the Court ought to be concerned with the legality of the procedure validity and not with the validity of the order itself. The Supreme Court referred to observations of Lord Hailsham in Chief Constable of the North Wales Police Vs. Evans (1982) 1 WLR 1155, in which it is held that judicial review is concerned not with the decision but with the decision making process. 20. Therefore, in view of the aforesaid, we decline the invitation of Mr. Dada to go into the merits of the impugned orders, me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Section 17(5) of the GST Act at the relevant time had excluded the benefit of input tax credit in respect of motor vehicles, unless used for transport of goods. Thus, it is submitted that if the above submissions were considered, it is likely that the the outcome may have been different. In any case, there is a flaw in the decision making process of the AARA in passing the impugned order dated 6th August, 2018. 7. As against the above, Ms. Vyas, the learned AGP for the respondent submits that the impugned order does deal with the petitioner's submission. Thus, no case for interference in writ jurisdiction is justified. In support, our attention is drawn to the fact that the impugned order records recommendation of the GST Council i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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