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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 ..... ned order upon the press note issued subsequent to a GST Council recommending to allow of input tax credit in respect of the motor vehicles used for transportation of money, would not by itself lead to the conclusion that prior thereto, money was not included within the definition of goods. This has to examined in terms of the definition of 'goods' and 'money' found in GST Act. The entire issue before the AARA as raised by the petitioner was whether the vans / motor vehicles in which the petitioners were transporting cash, would be money for the purpose of Section 2(52) of the GST Act. This aspect has not been dealt with in the impugned order dated 6th August, 2018 of the AARA - the decision making process has not been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 purchased, used for cash management business and supplied post usage as scrap. 3. So far as question no.(i) is concerned, the ARA by order dated 19th March, 2018 answered the question no.(i) in the affirmative i.e. motor vehicles sold after usage as scrap would be chargeable to Goods and Services Tax. However, there was a difference of opinion between the members of the AAR in respect of question no.(ii) above. This resulted in the AAR making a reference to the AARA under Section 98(5) of the CGST Act. 4. It is the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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) = 1998 (11) TMI 124 - SUPREME COURT , the Supreme Court has held that merely because no appeal is provided for, against the order of appropriate authority directing compulsory acquisition by the Government, the supervisory power of the High Court does not get enlarged nor can the High Court exercise an appellate power. 18. The principles of judicial review, normally do not concern themselves with the decision itself, but are mostly confined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, merely because the Statutes in question have not provided any further appeals in such matters. The challenge in this petition, will have to examined by confining ourselves to the principles of judicial review, which, inter alia, will include the issue as to whether there has been a failure of natural justice at the appeal stage, thereby vitiating the decision making process leading to making of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 issued in a press note which proposed to allow input tax credit in respect of the motor vehicles used for transportation of money. Thus, the contention of the petitioner was considered and there is no flaw in the decision making process. 8. We find that the fundamental submission of the petitioner before the AARA was the fact that money would stand covered by the definition of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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