9911796707
TMI Blog2023 (7) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction to retain such amount of tax on the export transactions, and retain such amounts which in fact would be required to be transferred to the Central Government - Thus as fairly submitted at the Bar, the amount would now required to be transferred to the Assistant Commissioner of Central Tax having his address at Division VI, Mumbai (East) Commissionerate 10th Floor, Near Lotus Info Centre, Near Parel Station (East), Mumbai 400 012. Let the tax as deposited by the petitioner along with the statutory interest as applicable be transferred by the State authorities to the said Central Authority having jurisdiction under the IGST Act. The order passed by the Deputy Commissioner of Sales Tax rejecting the refund application of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed by the State in this Petition. 2. The contention, as urged on behalf of the Petitioner is that the State Authority has no jurisdiction to levy tax on export of service, which according to the Petitioner would fall within the purview of IGST Tax exclusively within the jurisdiction of the Central Authorities. In support of this submission the decision of this Court in Writ Petition No. 2031 of 2018 the case of (Dharmendra M. Jani Vs. The Union of India Ors.) and in Writ Petition No. 639 of 2020 (A.T.E. Enterprises Pvt. Ltd. Vs. The Union of India Ors.), is relied upon on behalf of the Petitioners. 3. Insofar as Writ Petition No. 4052 of 2022 is concerned, similar issue is stated involved. 4. Both the Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and 27 November, 2020 respectively. Such rejection was admittedly much prior to the decision of the Division Bench in Dharmendra M. Jani Vs. The Union of India Ors. (supra) and A.T.E. Enterprises Pvt. Ltd. Vs. The Union of India Ors. (supra). 5. Now in view of the position in law as laid down in the said decision, the CGST/MGST authorities would not have jurisdiction to retain such amount of tax on the export transactions, and retain such amounts which in fact would be required to be transferred to the Central Government. Thus as fairly submitted at the Bar, the amount would now required to be transferred to the Assistant Commissioner of Central Tax having his address at Division VI, Mumbai (East) Commissionerate 10th Floor, N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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