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TMI Blog2024 (10) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... in Delhi and Maharashtra. It is stated to be engaged in providing Business Support Services to Vodafone Group Services Limited [VGSL] from its BO situate in Delhi. Admittedly, the petitioner holds registration certificates under the Central Goods and Services Tax Act, 2017 [CGST Act] for both its Delhi and Bangalore establishments. 3. The petitioner is stated to have entered into an Inter-Company Agreement with VGSL for providing Business Support Services on 16 August 2018. Pursuant to the aforesaid, it is its case that the Delhi BO of the petitioner provided various services in discharge of its obligations flowing from that Agreement and raised invoices on VGSL and which invoices had recorded the GST number and address of the Delhi BO. The petitioner avers that in Financial Year [FY] 2019-20 various input services were utilized in the course of export of services and it was in connection with the aforesaid that it availed of ITC in the sum of INR 47,33,053/-. The application for refund was made in the aforesaid context. 4. The dispute, however, arises in the backdrop of the remittances concerned with those services having been channelled by VGSL to the bank account of the Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conomic Zone in the same State or Union territory.] Explanation.-Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: [Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.] (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. (5) Where a person who has obtained or is required to obtain registration in a State or Union territo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification. Explanation.-For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.] (7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under subsection (1) on the basis of such other documents as may be prescribed. (8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided any details of a bank account at Bangalore, at the time of the first core field amendment and review exercise and the filing submitted on 29 December 2020, bank account details including in respect of the one maintained at the Standard Chartered Bank Limited at Bangalore were also uploaded and mapped along with the original registration. It becomes relevant to note that the remittances from VGSL were credited to this account. 10. While it is true that the aforesaid mapping of the Bangalore bank account has occurred after the remittances were received, they are clearly in validation of the fact that services had been exported by the Delhi BO and which has now clearly disclosed an additional bank account maintained at Bangalore. That these remittances are connected with the services rendered by the Delhi BO to VGSL was neither questioned nor doubted by the respondents before us. The objection as taken thus clearly appears to be overly technical and unsustainable. 11. We bear in mind that the IGST Act while defining the expression "export of service" in Section 2 (6) lays emphasis on the payment for such service being received by the "supplier of service". Section 2 (6) (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the location of the supplier would be determined with reference to the situs of the place of business for which registration has been obtained and the same being the place which had effected the supply. This thus reinforces the pre-eminence which the statute accords upon the registered place of business which has made the supply and thus the remittance being directed towards a particular bank account paling into insignificance. 15. The argument based on sub-sections (4) and (5) is equally misconceived. One must bear in mind that the CGST Act is principally concerned with the levy of a tax on intra-State supply of goods and thus presupposes the possibility of an entity having more than one establishment or a place of business in different States of the Union. It is this basic objective of the enactment that informs subsections (4) and (5) of Section 25 and the Legislature thus, out of abundant caution, having overridden the otherwise jurisprudential precept of branch offices not being separate and distinct juridical entities. 16. On an overall conspectus of the aforesaid, we find ourselves unable to sustain the impugned orders. 17. We accordingly allow the instant writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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