2023 (3) TMI 1263

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.... Raichandrani, Adv. Ms. Swapna Das, Adv. ...for the appellant Mr. Bhaskar Prasad Banerjee, Adv. . . for the respondent ORDER The Court : This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Comm....

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.... Council to only have a persuasive value, particularly when interpreted along with the objective of the GST regime to foster cooperative federalism and harmony between the constituent units; (b) Neither does Article 279A begin with a non obstante clause nor does Article 246A state that it is subject to the provisions of Article 279A. The Parliament and the State Legislatures possess simul....

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....ion; and (c) The Government while exercising its rulemaking power under the provisions of the CGST Act and IGST Act is bound by the recommendations of the GST Council. However, that does not mean that all the recommendations of the GST Council made by virtue of the power under Article 279A(4) are binding on the Legislature's power to enact primary legislations; (ii) On a conjoint....

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.... (v) The impugned levy imposed on the 'service' aspect of the transaction is in violation of the principles of composite supply' enshrined under Section 2(3) read with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the 'composite supply', comprising of supply of goods and supply of services of transportation, insurance etc. in a CIF contract, a separate levy on ....