9911796707
TMI Blog2024 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... s revealed that the respondent Authority has reproduced objections raised by the Audit Party which clearly shows that the Audit Party while considering the replies made by the petitioner during the course of Audit and deliberations on the issues though recorded that the petitioner was not able to prove or state the status of the cotton seed oil cake purchasers with GSTIN but such purchasers also declined to pay up the tax on such outward supplies with the contention that since end use of the cotton seed oil cakes is only for cattle feed the product has to be exempted, meaning thereby that the merely the supply of the cotton seed oil cake to the traders would not determine the levy of GST as end use of cattle feed is not in dispute. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for hearing. 4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: (a) quash and set aside the impugned Order in Appeal No. AHM-CGST-003-APP-ADC-85/2022-23 dated 11/01/2023 (Annexure B) well as the impugned Order in Original No.01/RM/ SUPDT/GST/2021-22 dated 29/03/2022 (Annexure C) along with the Notice No. F.NO.III/(20)1648/2021-CGST-RANGE-1-KADI COMMISSIONERATE GNR dated 24/01/2023 (Annexure A) and all the related GST Audit Reports; (b) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned Order in Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections were raised by the Respondent no.3 that during the period from 01.07.2017 to 29.09.2017, if the supply of the cotton seed oil cake is for cattle feed then only the exemption can be claimed and it was found that the petitioner had supplied cotton seed oil cake to the traders which amounted to supplies for the purpose of trading or for further supplies and not for cattle feed and the petitioner failed to establish that supplies of the cotton seed oil cake were used for cattle feed and thus, wrongly availed the exemption under Entry No. 102 of Notification No. 2 of 2017. It was therefore concluded by the audit objections that the petitioner has short paid the GST on cotton seed oil cakes under the Reverse Charge Mechanism under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held on 09.09.2017. The Appellate Commissioner however while recording the fact that the cotton seed oil cake is used as cattle feed but in view of the Notification dated 22.09.2017 came to the conclusion that the same would not be applicable retrospectively with effect from 01.07.2017 and hence the petitioner would be liable to the levy of GST from 01.07.2017 to 21.09.2017. 5.9. Being aggrieved, the petitioner has preferred this petition challenging the order of the Appellate Authority in absence of GST Tribunal. 6. Learned advocate Mr. Aman Mir for the petitioner submitted that the petitioner has done trading of cotton seed oil cake to be used as a cattle feed only and as there is no denial either by the Audit Party or by the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted on the specific item the same would apply from the date of exemption notification. 6.3. It was further submitted that Entry No. 107 of the exemption notification was modified accordingly by separate Notification No. 27 of 2017 whereby in column No.3 of serial no. 107 of Notification No. 2 of 2017, the cotton seed oil cake was excluded from the entry from cattle feed. It was pointed out that the Serial No. 107 in column no. (3), for the words other than aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake , the words other than cotton seed oil cake , shall be substituted. 6.4. It was therefore submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of 2017, it clearly provides for exemption to levy of GST on cattle feed. Even on perusal of the show-cause notice, it is revealed that the respondent Authority has reproduced objections raised by the Audit Party which clearly shows that the Audit Party while considering the replies made by the petitioner during the course of Audit and deliberations on the issues though recorded that the petitioner was not able to prove or state the status of the cotton seed oil cake purchasers with GSTIN but such purchasers also declined to pay up the tax on such outward supplies with the contention that since end use of the cotton seed oil cakes is only for cattle feed the product has to be exempted, meaning thereby that the merely the supply of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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