9911796707
TMI Blog2024 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... o set aside and the matter is remitted back to the 4th respondent to the extent he had rejected the claim of the petitioner for grant of budgetary support for the 3rd quarter from 01.10.2017 to 31.12.2017. Petition disposed off by way of remand. - HON BLE MR. JUSTICE M.S. RAMACHANDRA RAO, CHIEF JUSTICE. AND HON BLE MR. JUSTICE SATYEN VAIDYA, JUDGE. For the Petitioner : Mr. Amrinder Singh and Mr. Goverdhan Sharma, Advocates. For the Respondents : Mr. Balram Sharma, Deputy Solicitor General of India, for respondents no.1 2/Union of India. For the Respondents no.3 4 : Mr. Vijay Arora, Advocate,. M.S. RAMACHANDRA RAO, CHIEF JUSTICE. The petitioner is a Company engaged in the manufacture of cement falling under Chapter 25 of the GST Tariff. 2. It has two manufacturing Units in the State of Himachal Pradesh-one at Village Baga and the other at Village Pandiyana (Tikri) (also referred to as Bagheri ). 3. These two manufacturing Units and a Marketing Office are duly registered in the State of Himachal Pradesh under the same GST bearing GSTIN no. 02AAACL6442L2ZL. 4. The CGST Act, 2017 came into effect on 01.07.2017. The petitioner registered the aforesaid Units and its marketing office un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port. Para 8 of the said Circular, states as under:- 8. Registration of the eligible Units under the scheme (i) The application for registration under the scheme by the eligible Units shall be submitted in triplicate in the format attached to this circular. The application shall be signed by the proprietor/partner/managing director of the eligible Unit or by the person authorized by him in this behalf and supported by the self-authenticated copies of the documents in support of information as per the application. The registration under GST is a necessary pre-requisite for the scheme. (ii) In case more than one eligible Unit is operating under the same GSTIN, separate registration is required to be obtained for each of the eligible Units. (iii) The jurisdictional Deputy Commissioner/Assistant Commissioner of the Central Taxes would examine the application in terms of the scheme as notified on the basis of documents submitted alongwith the application for registration. (iv) A unique ID for each of the eligible Units shall be allotted after registration and ID shall be indicated in the following manner: - sl.no./name of Central Tax Division/ name of Commissionerate/GSTIN. The ID shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the input tax credit on the specified goods manufactured by the eligible Unit. The return filed by the Unit may be covering the entire transactions taking place outside the eligible Unit in the same GSTIN. 13. It is not in dispute that the Unit of the petitioner-Company located at Village Pandiyana (Bagheri Unit) and the other Unit located in Village Baga, filed separate applications for registration under the Budgetary Support Scheme with CGST Division Baddi and CGST Division Shimla, respectively. 14. The CGST Division Baddi, granted registration to the petitioner and Unique ID no. 05/GST Baddi/GST Shimla/02AAACL6642L2ZL on 23.01.2018 (Annexure P-4). 15. However, in respect of the Baga Unit, application for registration was rejected. 16. The instant Writ petition relates only to the issue of budgetary support claimed by Bagheri Unit and not the Baga Unit. Application dt. 6.4.2018 seeking budgetary support for period from 01.07.2017 to 30.09.2017. 17. Annexure P-7 application dt. 06.04.2018 was filed by the petitioner in terms of the Circular dt. 27.11.2017 read with Notification dt. 05.10.2017, seeking budgetary support for the 2nd quarter, i.e. the period from 01.07.2017 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the nature of a grant and not a refund and that he had no jurisdiction to decide the same on the merits of the issue. 25. The order dt. 27.07.2018 and the order dt. 20.08.2018 (to the extent it was against the petitioner), as also the order in appeal dt. 29.07.2019 passed by the Additional Commissioner (Appeals), CGST, Chandigarh are challenged by the petitioner had filed this Writ petition seeking the following reliefs:- i) For the issuance of writ in the nature of mandamus/certiorari, quashing para-9 of Board Circular No. 1068/1/2019-CX dated 10.1.2019 providing for no appellate remedy in case of budgetary support scheme and consequently also quash Order-In-Appeal No. CHD CGST-001-APPL-ADC-5-6-2019-20 dated 29.07.2019 passed by Additional Commissioner (Appeals), Chandigarh; AND/OR ii) for the issuance of writ in the nature of mandamus/certiorari, quashing the orders dated 27.7.2018 and 20.8.2018 (to the extent it is against the petitioners) passed by the Respondent no. 4 whereby the Budgetary support applications under budgetary support scheme filed by the petitioner have been fully/partially rejected in contravention of the Circular No. 1060/09/2017-CX dated 27.11.2017 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of a grant and not refund of duty and, therefore, held that it cannot grant any relief to the appellant. 31. Having regard to the fact that there appears to be non-consideration of the petitioner s plea as to its entitlement for full budgetary support for its Bagheri Unit for the 2nd quarter from 01.07.2017 to 30.09.2017, we set aside the Order-in-Original dt. 27.07.2018 of the 4th respondent as well as the order in appeal dt. 29.07.2019 of the Commissioner (Appeals), CGST, Chandigarh, and remit the matter back to the 4th respondent to decide afresh after giving a personal hearing to the petitioner. 32. Coming to the Order-in-Original dt. 20.08.2018 passed by the 4th respondent for the 3rd quarter, i.e. from 01.10.2017 to 30.12.2017( insofar as he held against the petitioner is concerned), a reading of his order does not show that any notice of hearing was given by the 4th respondent. 33. When he had issued a notice of hearing while dealing with the claim for budgetary support for the previous quarter, i.e. from 01.07.2017 to 30.09.2017, we see no reason why he could not have issued a notice of hearing while deciding the claim for budgetary support for the 3rd quarte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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