TaxTMI 
TaxTMI 
2024 (9) TMI 1459
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Constitution of India, the petitioner has approached this Court for the following prayers: "17(A) That Your Lordships may be pleased to issue a writ of prohibition or any other appropriate writ, order or direction completely and permanently prohibiting the respondents, their servants and agents from taking any action against the petitioner pursuant to order in appeal No.VAD-CGST-002-APP-ADC-182-2023-24 dated 30.11.2023 (Annexure-"E") passed by the Additional Commissioner (Appeals), CGST & Central Excise, Vadodara, the 2nd respondent herein; (B) That Your Lordships may be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing and setting aside order in appeal No. VAD-CGST-002-APP-ADC-182-20....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons by furnishing statutory returns. [2.3] As per the Special Economic Zones Act, 2005 and schemes framed thereunder vide various Notifications like Notification Nos. 15/2017-Integrated Tax (Rate) dated 30th June 2017 and 18/2017-Integrated Tax (Rate), the goods and services brought in an SEZ Unit (and also those procured by an SEZ Developer) for authorized operations are exempt from payment of GST. However, the said exemption is subject to fulfillment of the conditions laid down under the Notifications. The petitioner has also been procuring and receiving various input supplies on payment of appropriate tax thereon with the statutory documents like tax invoice for such supplies. In these cases, Input Tax Credit of tax paid on such supplie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reafter, the Commissioner of CGST, Vadodara - II directed the Assistant Commissioner to file an appeal against the above refund order on the ground that the petitioner being a recipient of taxable supplies in SEZ Unit, the petitioner as an SEZ Unit was not allowed to claim refund under the GST law and the refund claim for the tax period on supplies made to SEZ Unit / Developers can be claimed only by the supplier of goods or services. Accordingly, the Assistant Commissioner filed an appeal on 6th June 2023. The petitioner filed a detailed written submissions before the Appellate Authority by taking all the relevant and factual submissions. [2.8] However, the Appellate Authority, vide its order dated 30th November 2023, quashed and set asid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rity ought to have dismissed the appeal preferred by the Revenue and ought to have confirmed the order passed by the Assistant Commissioner granting refund in favour of the petitioner. [6] By making above submissions, learned advocate Mr. Dave for the petitioner has prayed this Court to allow the present petition as prayed for. [7] Per contra, learned advocate Mr. Siddharth Dave for the respondent - Revenue while vehemently opposing this petition could not dispute the fact that the issue involved in the present petition has already been decided by the Coordinate Bench of this Court in the case of Britannia Industries Limited (supra) in favour of the petitioner. Learned advocate Mr. Dave further could not dispute the fact that the S.L.P. i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tributing the credit of CGST, SGST Or IGST paid on such goods or services. Therefore, in facts of the case, it is not possible for a supplier of goods and services to file a refund application to claim the refund of the input tax credit distributed by ISD. Therefore, the stance of the department that the petitioner is not entitled to seek the refund of the ITC paid in connection with goods or services supplied to SEZ unit is not tenable. 22. This aspect is further fortified by notification no. 28/2012 dated 20th June, 2012 which was in connection with service tax attributable to the services used in more than one unit to be distributed pro-rata on the basis of the turnover during the relevant period of the concerned unit to the sum to....