TaxTMI 
TaxTMI 
2022 (11) TMI 1216
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....JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 24-11-2022<br>W. P. (T) No. 1539 of 2021 W. P. (T) No. 14 of 2021 - -<br>GST<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Sumeet Gadodia, Adv. (W.P.(T) No. 1539 of 2021) Mr. N.K.Pasari, Adv. (W.P.(T) No. 14 of 2021) For the Resp-DGGI : Mr. Ratnesh Kumar, Adv. (in both cases) For the Resp-BCCL : Mr. A. K. Mehta, Adv. (in both cases) ORDER Heard learned counsel for the parties. 2. Since issues involved in both these writ applications are common, as such the same are heard together and being disposed of by this common order. 3. The petitioners in both these writ applications have prayed for a direction to refun....
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.... W.P.(T) No. 1539 of 2021 is engaged in the business of Material management and as a Transport Contractor and has carried out the works which is either classifiable as 'GTA Services' leviable to tax under the GST regime @ 12% , or 'Support Services' relating to mining leviable to tax @ 18%. 6. The brief facts of both these writ applications which are necessary for deciding the core issue is almost common. A search was carried out in the office premises of the petitioner [W.P.(T) No. 1539 of 2021] and as alleged, upon threat of coercion, the petitioner involuntarily deposited an amount of Rs. 60 lakh under protest purportedly under Section 73 (5) of the Act, vide GST DRC-03. Similarly, a search was also carried out at the business premises....
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.... holding that the services rendered by the petitioners in favour of the coal companies should be classified under Chapter Heading No. 9965 of the Tariff Rules i.e. 'Goods Transport Agency Services', leviable to tax @ 12% as against the classification under Chapter Heading No. 9986 of the Tariff Rules being 'Support Services to Mining' leviable to tax @ 18%. 9. Counter-affidavit has been filed in both these writ applications. Mr. Ratnesh Kumar, appearing on behalf of the Revenue opposes the prayer of the petitioners for declaring the services rendered by them pursuant to the work orders to be under 'GTA Services'; rather he contended that the writ application should not be entertained at this stage being premature, inasmuch as, the investig....
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....panies to reimburse the differential tax @ 6% to the respective petitioners pertaining to execution of work pursuant to the different work orders (Annexure -7 series in [W.P.(T) No. 1539 of 2021] and Annexure-1 in [W.P.(T) No. 14 of 2021] if the adjudication orders are passed by revenue against the respective petitioners. 11. Having heard learned counsel for the parties and after going through the documents annexed with the respective affidavits and the averments made therein and also the alternative argument of learned counsel for the respective petitioners, we are of the considered view that at this stage any determination on the issue of leviablity of tax; whether @ of 12% or whether @ 18 % will certainly hamper the entire investigation....