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TMI Blog2024 (12) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... en placed before this Court is relevant to determine if the petitioner is a unit of NFC complex / which in turn is a part of the Department of Atomic Energy coming under the Central Government. The above aspect would in turn have relevance in determining the applicability of Notification No.9 of 2017, dated 28.06.2017. The Assessing Authority ought to have examined the applicability of Notification No.9 of 2017, dated 28.06.2017 before making the assessments, which it failed to. When this was pointed out, the learned counsel for the respondent would submit that they would redo the assessments. This Court is inclined to set aside the impugned orders in GSTIN No.33AAALZ0205G1ZE for the assessment years 2017-18; 2018-19; 2019-2020; 2020-21; 2021-22 and 2022-23, dated 20.07.2023 and to direct the Assessing Authority to re-do the assessments - the writ petitions stand disposed of. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner in all W.Ps. : Mr. J. Krishna Srinivasan Senior Counsel for Mr. Ramasubramanian and Associates For the Respondent in all W.Ps. : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER These writ petitions are filed challenging the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore (Rupees One Hundred Eighty Five Crore and Twelve Lakh only) (including an expenditure of Rs. 11.92 Crore already incurred upto March 2002 under previous approvals) with a foreigh exchange component of 4.26 Crores at first quarter 2002 prices for the project Setting up of 500 TPY Zirconium Oxide Plant and 250 TPY Reactor Grade Zirconium Sponge Plants at Palayakayal, Tamil Nadu . Break up of the capital cost is given in Annex.I. The project is schedule to be completed within 36 months from the date of this sanction and full protection capacity will be acheived within twelve months thereafter. ................. The expenditure is debitable to the head of 4861 Capital outlay on Atomic Energy Industries / 60 202 Nuclear Fuel Complex 13 Titanium Sponge Project for which the corresponding grant number for the financial yera 2003-2004 is 5 Atomic Energy . (emphasis supplied) 4.2. Emphasis was placed on the fact that the above proceeding was issued by the Department of Atomic Energy. Reliance was also placed on the proceeding, dated 07.12.2006, wherein, it has been set out that this New Zirconium Oxide and Sponge Plant at Pazhayakayal, Tuticorin under the Nuclear Fuel Complex would be k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It was thus submitted by the learned Senior Counsel for the petitioner that the Zirconium Complex is merely a name, given to unit of NFC. In other words both NFC as well as Zirconium Complex are a part of Department of Atomic Energy. The learned Senior Counsel for the petitioner would then place reliance on the website of Nuclear Fuel Complex, the relevant portion of which is extracted hereunder: 4.6. It may also be relevant to note that the Department of Atomic Energy had made a request for exemption and the GST Council has also recorded the Department of Atomic Energy as a Government Department. The relevant portion is extracted hereunder: Minutes of the 21st GST Council Meeting held on 09 September, 2017 ..... Agenda item 8(iv): Exemption from GST on the supply of nuclear fuel and heavy water by DAE to NPCIL 8. Other Recommendations of the Fitment Committee i. Alternative approach for GST Rate Structure for Handicrafts ii. Compensation Cess on Motor Vehicles iii. Exemption from GST on the services provided to both international and domestic customers by ANTRIX Corporation Limited from levy ofGST iv. Exemption from GST on the supply of nuclear fuel and heavy water by DAE to NP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, in support thereof reliance was sought to be placed on Entry 3 of Schedule II of TNGST Act, which reads as under: SCHEDULE II. [See Section 7] ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES ................. 3. Treatment or process Any treatment or process which is applied to another person s goods is a supply of services. 4.8. The learned counsel for the petitioner would also submit that in terms of Schedule-II to the CGST Act, any treatment or process which is applied to another person's goods will be treated as supply of services in terms of Entry 3 of Schedule II of CGST Act. In other words, a treatment by different unit of the same entity may not constitute supply. That, in the instant case, there are no two different persons / entities and both NFC as well as Zirconium Complex are mere extensions / units of the Department of the Atomic Energy, Government of India and thus the activity may not even come within the purview of the GST Act. 4.9. The expression person is defined as under Section 2(84) of the CGST Act: (84) -person includes (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 265 of the Constitution of India. 5. Case of the respondent: 5.1. To the contrary, it was submitted by the learned Additional Government Pleader for the respondent that the case that is now sought to be set out by the petitioner is different from the objections that was submitted by them during the course of assessments, inasmuch as the petitioner vide the reply, dated 13.04.2023, placed reliance on Notification No.26 of 2017, dated 21.09.2017 which covers exemption on supplies of heavy water and nuclear fuel falling under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975. The above activity inasmuch as it does not fall under Chapter 28 of the First Schedule to the Customs Tariff Act,1975, was sought to be taxed. It is thus submitted by the learned Additional Government Pleader for the respondent that the petitioner would have to suffer the order for not bringing Notification No.9 of 2017, dated 28.06.2017 to the notice of the Adjudicating Authority. It was further submitted that petitioner and NFC, Hyderbad would constitute distinct person in terms of Section 25(5) of the CGST Act and the activity carried out by the petitioner would constitute supply. 6. In response ..... X X X X Extracts X X X X X X X X Extracts X X X X
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