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Court Sets Aside GST Order on Vouchers; Remands for Reconsideration with Fresh Order Due in Two Months. The HC set aside the impugned assessment order imposing GST on vouchers due to insufficient reasoning. The petitioner, managing reward programs, argued ...
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Court Sets Aside GST Order on Vouchers; Remands for Reconsideration with Fresh Order Due in Two Months.
The HC set aside the impugned assessment order imposing GST on vouchers due to insufficient reasoning. The petitioner, managing reward programs, argued that as an intermediary, it was not a supplier of goods underlying the vouchers. The court remanded the issue for reconsideration, directing the respondent to issue a fresh speaking order within two months, addressing the petitioner's contentions. The petition was disposed of without costs.
Issues involved: Challenge to assessment order imposing GST on vouchers.
Summary: The petitioner, engaged in managing reward programs, challenged an assessment order imposing GST on vouchers. The petitioner contended that as an intermediary procuring and selling vouchers, it is not a supplier of goods underlying the vouchers. The petitioner relied on the definition of vouchers u/s 2(118) of the CGST Act and the time of supply in relation to vouchers u/s 12(4). The petitioner argued that the case is similar to a Karnataka High Court judgment and a recent Madras High Court judgment. The impugned order lacked reasoning for conclusions, according to the petitioner.
The respondent summarized the petitioner's contentions but concluded that vouchers are actionable claims subject to GST. The High Court found the impugned order unsustainable due to lack of reasoning and set it aside only regarding the imposition of GST on vouchers. The issue was remanded for re-consideration by the respondent, directing a fresh speaking order within two months, duly addressing the petitioner's contentions.
The petition was disposed of accordingly, with no costs incurred.
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