TaxTMI 
TaxTMI 
2024 (8) TMI 645
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....o.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 (D13304220544247/ 3304220544279/ 330422054303) dated 28.04.2022 agains....
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.... 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) I demand an interest on the amount of Rs. 4,14,152/- [demanded in 15 (i) above] and recover under section 73(1) of the C....
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....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 recommendations of the GST 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....
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....t 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 Section 5(3) of the IGST Act for the purposes of reverse charge; (iv) Section 5(4) of the IGST Act enables the Central Government to specify a class of registered persons as the recipients, thereby conferring the power of creating a deeming fiction on the dele....