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TMI Blog2022 (6) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... sue the impugned show cause notice and/or pass the impugned orders. Refund allowed with interest interest @6% (simple) per annum. - the respondents will ensure that the subject premises are de-sealed forthwith. Petition allowed. - W.P.(C) 10343/2021 & CM APPLs. 31842/2021, 14102/2022 - - - Dated:- 26-5-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr J.K. Mittal, Mrs Vandana Mittal Ms Aashna Suri, Advocates. Respondents Through: Mr Harpreet Singh, Sr. Standing Counsel with Mr Arunesh Sharma Mr Jatin Gaur, Advocates for R-2. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.(ORAL) :- 1. This writ petition is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was, therefore, not required to register himself as per Section 22(1) of the Central Goods and Services Act, 2017 [in short CGST Act ]. In support of this plea, Mr Mittal has drawn our attention to Section 2(6) of the CGST Act and the impugned show cause notice dated 21.02.2020. In particular, our attention has been drawn to Annexure-1, appended to the said show cause notice. Based on the details set forth in Annexure-1, Mr Mittal seeks to establish that, even according to the respondents, the taxable turnover of the petitioner, as indicated above, was Rs.15,28,468/-, in the relevant period. 3.5. Therefore, the submission is that if the aforementioned taxable turnover, on which the respondents have pegged their case, is taken into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties and perused the record. 7. In order to appreciate the contentions advanced by the petitioner, one would have to advert to the provisions of Section 2(6) [1] of the CGST Act which defines aggregate turnover. 7.1. A careful perusal of the provisions of Section 2(6) would show that, while ascertaining the aggregate value of taxable supplies, what needs to be, inter alia, excluded are Central tax, State tax, Union Territory tax, Integrated tax and cess. 7.2. Concededly, if taxes and cesses are excluded, even according to the respondents, the taxable turnover generated by the petitioner during the relevant period was Rs.15,28,468/-. The most definitive evidence regarding this aspect of the matter, as noticed above, is found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... How do you make payment for the goods that you buy from Shri Raju? Ans - He himself comes to our shop for collecting cash. Q-11 Do you sell purchased goods against a bill or in cash? Ans - I sale all goods in cash. Q-12 Have you taken any GST registration on this premises? Ans :- No 7.5. A careful perusal of the aforesaid extract taken from the voluntary statement would show that the petitioner had identified the source from whom he purchased the goods; the source being one, Mr Raju. 7.6. The petitioner had also furnished the mobile number of Mr Raju which is recorded in the voluntary statement, as indicated above. 8. To a pointed query put forth by us to Mr Singh, as to whether any in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal dated 03.08.2021 are set aside. 9.4. The consequential relief which the petitioner has sought would also have to be given effect to. Accordingly, the respondents are directed to refund Rs.18,69,400/-, deposited by the petitioner, along with interest @6% (simple) per annum. Interest will run from the date the aforementioned amount was deposited with the respondents, up until the date of payment. 9.5. Needless to add, the respondents will process the refund expeditiously, though not later than two weeks from today. 9.6. Insofar as the relief qua compensation is concerned, the same is declined. However, liberty is given to take recourse to an appropriate remedy that may be available to the petitioner, albeit as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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