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TMI Blog2024 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... nerals Pvt. Ltd. [ 2022 (5) TMI 968 - SUPREME COURT ] where it was held that 'the impugned levy imposed on the service aspect of the transaction is in violation of the principle of composite supply enshrined under Section 2(30) read with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the composite supply , comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act.' - the demand confirmed in paragraph 15(g) and paragraph 15(h) of the impugned order is dropped. Rest of the demand arising out the mis-match between the Inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(1) of CGST Act, 2017/Tamil Nadu GST Act 2017 read with Section 20 of the IGST Act, 2017; b) I appropriate the amount of Rs. 3,20,510/- (CGST: Rs. 1,60,255 + SGST: Rs. 1,60,255/-) reversed towards wrongly availed Input Tax credit vide DRC 03 (D13304220544247/ 3304220544279/ 330422054303) dated 28.04.2022 against the demand made in Sl. No. 15 (a) above; c) I demand interest at the appropriate rate on the amount demanded [in para 15 (a)] and recover under section 73(1) of CGST Act, 2017/ Tamil Nadu GST Act 2017 read with section 50(3) of CGST Act, 2017/Tamil Nadu GST Act 2017 and Section 20 of the IGST Act, 2017; d) I demand an amount of Rs.37,00,693/- (IGST Rs. 1,98,307 + CGST Rs.17,51,193 + SGST Rs. 17,51,193) (Rupees Thirty seven lakhs si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er RCM on receipt of service from Government Department [as detailed in Para 4.4 above] and recover under Section 73(1) of the CGST Act, 2017/ Tamil Nadu GST Act 2017; j) I demand an interest on the amount of Rs. 4,14,152/- [demanded in 15 (i) above] and recover under section 73(1) of the CGST Act, 2017/ Tamil Nadu GST Act 2017 read with section 50 (1) of CGST Act, 2017/ Tamil Nadu GST Act 2017; and k) I impose Penalty Rs.15,23,476/- @ 10% [detailed in below table] on the tax demanded / due; under Section 73(9) read with Section 122(2)(a) of the CGST Act, 2017/Tamil Nadu GST Act, 2017 and read with Section 20 of the IGST Act, 2017 for non-payment of IGST/CGST/SGST/wrong availment and utilisation of ITC for each contraventions mentioned abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmendations of the GST Council to only have a persuasive value, particularly when interpreted along with the objective of the GST regime to foster cooperative federalism and harmony between the constituent units; (b) Neither does Article 279A begin with a non- obstante clause nor does Article 246A state that it is subject to the provisions of Article 279A. The Parliament and the State legislatures possess simultaneous power to legislate on GST. Article 246A does not envisage a repugnancy provision to resolve the inconsistencies between the Central and the State laws on GST. The recommendations of the GST Council are the product of a collaborative dialogue involving the Union and States. They are recommendatory in nature. To regard them as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of reverse charge; (iv) Section 5(4) of the IGST Act enables the Central Government to specify a class of registered persons as the recipients, thereby conferring the power of creating a deeming fiction on the delegated legislation; (v) The impugned levy imposed on the service aspect of the transaction is in violation of the principle of composite supply enshrined under Section 2(30) read with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the composite supply , comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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