2024 (8) TMI 645

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.... the demand proposed in Show Cause Notice No.29/2022 dated 25.08.2022. The operative portion of the impugned order reads as under:- 15. In view of the above I pass the following order: ORDER a) I demand an amount of Rs. 12,22,729/- (IGST: 4,18,975/- + CGST: Rs. 4,01,877/- + SGST: Rs. 4,01,877/-). (Rupees Twelve lakhs twenty two thousand seven hundred and twenty nine only) towards wrongly availed Input Tax credit as detailed in Para 4.1 above and recover under Section 73(1) of CGST Act, 2017/Tamil Nadu GST Act 2017 read with Section 20 of the IGST Act, 2017; b) I appropriate the amount of Rs. 3,20,510/- (CGST: Rs. 1,60,255 + SGST: Rs. 1,60,255/-) reversed towards wrongly availed Input Tax credit vide DRC 03 (D13....

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....ges [as detailed under para 4.3 and para 13.3 above] and recover under Section 73(1) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017; h) I demand interest on the amount of Rs. 98,97,188/- [demanded vide 15 (g) above] and recover under Section 73(1) of the CGST Act, 2017 read with section 50 (1) of CGST Act, 2017 and Section 20 of the IGST Act, 2017; i) I demand an amount of Rs. 4,14,152/- (CGST Rs. 2,07,076/- and SGST Rs. 2,07,076/-) (Rupees Four lakhs fourteen thousand one hundred and fifty two only) towards non-payment of GST under RCM on receipt of service from Government Department [as detailed in Para 4.4 above] and recover under Section 73(1) of the CGST Act, 2017/ Tamil Nadu GST Act 2017; j....

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.... M/s.Mohit Minerals Pvt. Ltd., 2022 (61) GSTL 257 (SC) : 2022 INSC 596. The operative portion of the said decision reads as under:- 147. We are in agreement with the High Court to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be allowed. E Conclusion 148. Based on the above discussion, we have reached the following conclusion: (i) The recommendations of the GST Council are not binding on the Union and States for the following reasons: (a) The deletion of Article 279B and the inclusion of Article 279(1) by the Constitution Amendment Act 2016 indicates that the Parliament intended for the recomm....

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....wer Article 279A (4) are binding on the legislature's power to enact primary legislations; (ii) On a conjoint reading of Sections 2(11) and 13(9) of the IGST Act, read with Section 2(93) of the CGST Act, the import of goods by a CIF contract constitutes an "inter-state" supply which can be subject to IGST where the importer of such goods would be the recipient of shipping service; (iii) The IGST Act and the CGST Act define reverse charge and prescribe the entity that is to be taxed for these purposes. The specification of the recipient - in this case the importer - by Notification 10/2017 is only clarificatory. The Government by notification did not specify a taxable person different from the recipient prescribed in Sectio....