9911796707
TMI Blog2022 (7) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to provisions of Section 12(9) of the IGST Act, he has however erroneously recorded that in case of unregistered recipient, the place of supply shall be the location of such recipient, which prima facie appears to be in contravention of Section 12(9) of the IGST Act. Thereafter, 3 rd respondent levied the tax as noted above and issued notice for payment. More particularly the requirement to pay IGST under Section 12(9) of IGST Act and correspondingly the nonliability to pay CGST and SGST insofar the transportation services rendered by the drivers were not considered in the right perspective. That apart though the impugned order is a lengthy one, the substantive portion appears to be without due application of mind to the legal pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er partners provide passenger transportation services to the customers. It is clarified that petitioner per se is not engaged in providing passenger transportation service. It is only providing an electronic platform to the driver partners and to the customers. 4. Petitioner is registered with the Goods and Services Tax (GST) authorities in the State of Telangana. 5. It is the case of the petitioner that for transportation services rendered by the drivers outside the State of Telangana, it has been charged Integrated Goods and Services Tax (IGST) which it has paid. Insofar this case is concerned, petitioner has paid IGST amounting to Rs.2,21,38,236.00 for the period under consideration. 6. A notice for short payment of tax dated 02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as per Sub-Section (3) thereof, supply of services where the location of the supplier and the place of supply are in two different States; or in two different Union Territories; or in one State and one Union Territory, it shall be treated as a supply of services in the course of inter-state trade or commerce though the same is subject to the provisions of Section 12 of the IGST Act. As per Section 8(2) of the IGST Act, subject to the provisions of Section 12 of the IGST Act, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union Territory, it shall be treated as inter-state supply. Section 12 of the IGST Act deals with place of supply of services where location of supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IGST Act. Thereafter, 3 rd respondent levied the tax as noted above and issued notice for payment. 14. We are afraid the contentions raised by the petitioner, more particularly the requirement to pay IGST under Section 12(9) of IGST Act and correspondingly the nonliability to pay CGST and SGST insofar the transportation services rendered by the drivers were not considered in the right perspective. That apart though the impugned order is a lengthy one, the substantive portion appears to be without due application of mind to the legal provision. 15. That being the position, we would not like to relegate the petitioner to the forum of appellate remedy since the question as to applicability of Section 12(9) of the IGST Act would g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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