2021 (6) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Goods and Service Tax Act, 2017; the Integrated Goods and Service Tax Act, 2017; the Tamil Nadu Goods and Service Tax Act, 2017 and other Rules there under to the petitioner's Arrival and Departure Duty Free Shops operated at Chennai International Airport, Chennai in terms of the Concession Agreement dated 16.06.2016 and/or payments being made by the petitioner towards Minimum Guarantee / Revenue Share pursuant to and/or under Concession Agreement and consequently direct the respondents to refund a sum of Rs. 3,31,30,829.85/- to the petitioner as collected by the third and fourth respondents on behalf the first and second respondents on wrongful applicability of Central Goods and Service Tax Act, 2017; the Integrated Goods and Service T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he fourth has paid GST for the period from 01.01.2018 to 31.03.2018, even though the petitioner has not paid, the first respondent has to refund to the fourth respondent. c) The petitioner has to pay GST on the concession fee to the fourth respondent and thereafter claim refund as per Section 54 of the CGST Act with effect from 01.03.2021. 4. The learned Senior Counsel appearing for the petitioner submits that the same order can be passed for the period in the present Writ Petition as well. It is case of the petitioner that on introduction of GST, the third and fourth respondents had charged GST for renting of the petitioner's shops situated within the Airport during the period between July 2017 and December 2017. The petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Departure Duty Free Shops inside the Airports, the petitioner is eligible for refund of input tax borne by it and therefore, the petitioner undertakes to discharge the Goods and Service Tax for the period commencing from April 2021 and claim refund in terms of Section 54 of the Goods and Service Tax, 2017 and Integrated Goods and Service Tax Act, 2017. He further submits that since for the period commencing from 01.01.2018 to 31.07.2019, the third and fourth respondents have already paid the tax, same may be directly refunded back to them. For the period commencing from July 2019 till date, since no tax has been neither collected nor paid, there can be a waiver of GST as any tax to be paid by the third and fourth respondents refundable unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on in Form GST RFD-01A on 22.10.2019 for the period between August, 1017 and December, 2017. By an order dated 27.11.2019 bearing reference Order No.RFDCGST/SGST/131/2019 (R), the refund was also sanctioned. 12. Similarly, for the period between February, 2018 and March, 2018 also, refund claim has been sanctioned by the GST Authorities by way of an order dated 02.12.2019 bearing reference Order No.RFDIGST/CGST/SGST/135/2019 (R). 13. These orders are based on the order passed by the Authority for Advance Ruling, Delhi in the case of M/s.Rod Retail Private Ltd. which was circulated by Central Board of Indirect Taxes and Customs vide a Communication dated 29.05.2018. Thus, the tax liability on account of supply of goods and service at t....