9911796707
TMI Blog2022 (3) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... s 3 and 4 were exempted from payment of tax in terms of Notification No.12/17 and Central Tax (Rate) dated 28.06.2017 or not cannot be decided in a writ proceeding. Though prima facie it appears that the demand of service tax from the petitioner was correct, it would however require a proper adjudication by the authorities under the respective GST enactments. As a matter of fact, if the petitioner is of the view that the petitioner was not liable to pay tax, it is open for the petitioner to file appropriate application for refund of the incidence of tax paid under Section 54 of the respective enactments. Having participated in the tender, it is not open for the petitioner to state that the petitioner cannot be asked to pay tax, if indeed GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the petitioner had deposited ₹ 1,00,000/-. It is further submitted that the petitioner was the successful bidder and quoted the highest amount of ₹ 4,05,100/- for Stall No.C-5 for selling Delhi Appalam during Dindigul Arulmigu Kottai Mariamman Thirukovil Masi Perunthiruvizha. The petitioner also admits that he had paid the amount, though was not liable to pay a sum of ₹ 80,000/- towards GST liability. It is submitted that under the provisions and the rules enumerated under the Central Goods and Services Tax Act, 2017, the respondents are under obligation to pay the necessary tax to be payable under the said Act. It is submitted that instead of paying the tax by themselves, the respondents were demanding it from the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents 3 and 4 has aslo given a print out from the website of the Director General of Taxpayer Services Central Board of Exercise and Customs. Regarding GST on the Charitable and Religious Trust. Reference was made to Notification No.12 of 2017 and central tax (rate) dated 28.06.2017, which exempts only service provided by an entity registered under Section 12 AA of the Income Tax Act, 1961 by way of Charitable Activities from whole of GST. Entry No.1 of notification specifies that service by an entity registered under Secttion 12 AA of the Income Tax Act, 1961, by way of charitable activity is exempt from whole of the GST. Entry No.1 GST notification reads as under: (a) Entitites must be registered under Section 12 AA of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid by the petitioner. Whether the respondents 3 and 4 were exempted from payment of tax in terms of Notification No.12/17 and Central Tax (Rate) dated 28.06.2017 or not cannot be decided in a writ proceeding. Though prima facie it appears that the demand of service tax from the petitioner was correct, it would however require a proper adjudication by the authorities under the respective GST enactments. As a matter of fact, if the petitioner is of the view that the petitioner was not liable to pay tax, it is open for the petitioner to file appropriate application for refund of the incidence of tax paid under Section 54 of the respective enactments. Having participated in the tender, it is not open for the petitioner to state that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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