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TMI Blog2024 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount paid for the purpose of discharge of tax liabilities. The amount so deposited can be utilized for the payment of tax only upon the final adjudication of the present Writ Petitions. There is no doubt that the amount, which was deposited subsequent to the order of this Court, would be the amount for discharging the output tax liabilities, however, the utilisation of the said amount has been deferred till the disposal of these petitions. As per the inclusion of Item Nos.9 and 10 to the Schedule III of CGST Act, 2017 read with Circular dated 11.10.2024, the amount, which was paid or utilized for the discharge of tax liabilities, would not be refunded by the Department. However, in this case, the utilisation of amount, which was deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Appearance in W.P.No.13013 28369 of 2024 For the Petitioner : Mr. Raghavan Ramabadran For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (Taxes) COMMON ORDER Since the issue involved and the relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the impugned orders dated 30.12.2023, 13.02.2024 09.08.2024, the petitioners have filed these Writ Petitions. 3. The issue involved in these writ petitions pertains to whether the Co-insurance premium and Reinsurance commission would be treated as supply or would be liable to pay the GST? 4. Mr.R.V.Eswar, learned Senior Counsel appearing for the petitioners in W.P.Nos.8194 8196 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel submitted that the co-insurance premium and re-insurance commission are excluded from the purview of supply of services. The department has now come up with a circular, dated 11.10.2024 in Circular No.236/30/2024-GST [F.No.CBIC-190354/149/2024-TO(TRU-II)-CBEC], whereby, it has been clarified, as under: The phrase 'as is where is' is generally used in the context of transfer of property and means that the property is being transferred in its current condition, whatever this condition happens to be and the transferee of property has accepted it with all its faults and defects, whether or not immediately apparent. In the context of GST, the phrase 'regularized on as is where is' basis means that the payment made at lower ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts are liable to be re-funded by the respondent-department. He would further submit that the said amounts have not been paid towards the discharge of tax liability. The petitioner has contested the entirety of the entire assessment orders. Therefore, the amounts deposited by virtue of this Court order cannot be treated as the amount paid towards the discharge of the tax liabilities and it was paid under protest only. Therefore, he submitted that the said amounts cannot be utilized for the purpose of discharging for payment of tax by the Department immediately upon the deposit. In the event, if the petitioners succeeds, in the absence of any clarification, the said amount would be liable to be re-funded. In such being the case, the said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the phrase 'as is where is' is not applicable to the present Writ Petitions. 11. Heard the learned Senior Counsel for the petitioners as well as the learned Standing Counsel and learned Additional Government Pleader for the respondents and perused the materials available on record. 12. Considering the submissions made by the learned counsel on either side, it appears that, the amounts deposited by the petitioner is not the amount paid towards the discharge of tax liability, and only upon the direction of this Court, the amounts stated supra have been deposited. Therefore, the amount so deposited cannot be considered as the amount paid for the purpose of discharge of tax liabilities. The amount so deposited can be utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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