TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 67
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.... office is in Goa. The petitioner firm is registered under the provisions of GST vide GSTN number 30AACFH0418B1ZG in the State of Goa. The petitioner falls under the State Jurisdiction for all administrative purposes of GST. 2. In the year 2019, search was conducted in the business premises of the petitioner firm by Anti Evasion Wing of CGST, Goa Commissionerate and certain documents were seized. Statements of the Manager and Assistant General Manager of the petitioner firm (Bangalore head office) were recorded and accordingly summons were issued to Shri H.J. Siwani, partner of the petitioner firm to appear before the Authorities. However, on the said date, Shri Shivananda Reddy appeared before the Authorities and his statement was recorde....
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....he GST rate of 28% is applicable only for admission to casinos, betting and gambling. Further, relying on the CBIC Circular dated 06.10.2021, it was stated that services provided by the petitioner firm are classifiable under entry 34(iii), which is chargeable to GST @18%. 8. On 18.04.2022, a show cause notice was issued by Deputy Commissioner, CGST, Goa, proposing a tax demand of Rs. 67,50,522/- on video gaming and bowling services @ 18%. Further, interest and penalty were also proposed to be imposed. 9. On 16.05.2022, the petitioner filed their reply to the aforesaid show cause notice contending that the taxes have been rightly discharged by them at the following rates: a. the video game services are chargeable to GST @ 18% b. bowli....
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....e file to Chennai Commissionerate, who would adjudicate show cause notice issued by DGGI, Mumbai. However, on 30.01.2025, Respondent No. 1 passed the impugned order confirming the demand of Rs. 67,50,522/- along with interest and penalty under Section 74 of the CGST Act, 2017. 15. The learned Senior Counsel for the petitioner submitted that Section 6(1) of the CGST Act provides that, subject to conditions and limitations, the officers appointed under the CGST Act would be authorised to act as Proper Officers. The interpretation of the said provision by the respondent no. 2 (CBIC) in the Impugned Instructions, in the manner that, in the absence of any such conditions, the power of cross-empowerment under Section 6(1) of the CGST Act is abso....
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....d by the DGGI, Mumbai (respondent no. 3) and not on the further proceedings of the show cause notice dated 18.04.2022 pertaining to CGST Goa. The show cause notice dated 18.04.2022 encompassed several demand issues beyond the "bowling game and shoe usage", which were addressed in the show cause notice issued by the respondent no. 3 - DGGI, Mumbai. 19. She further submitted that additionally, the show cause notice dated 18.04.2022 issued by the Anti-evasion, Goa, raised concerns regarding the excess availed of Input Tax Credit (ITC) and the differential tax liability related to the amusement facility provided to customers at the Goa; registered GSTN. The show cause notice issued on 24.09.2024 by the DGGI, Mumbai, did not incorporate the oth....
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....td. (supra) that an order passed on writ petition questioning the constitutionality of a Parliamentary Act, whether interim or final, will have effect throughout the territory of India subject to the applicability of the Act. 23. The Hon'ble Supreme Court in Kusum Ingots & Alloys Ltd. (supra) held at paragraphs 27,28 and 29 as under: "27. When an order, however, is passed by a court or tribunal or an executive authority whether under provisions of a statute or otherwise, a part of cause of action arises at that place. Even in a given case, when the original authority is constituted at one place and the appellate authority is constituted at another, a writ petition would be maintainable at both the places. In other words, as order of ....
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....er which the High Court has jurisdiction. It is true that this may result in some inconvenience to persons residing far away from New Delhi who are aggrieved by some order of the Government of India as such, and that may be a reason for making a suitable constitutional amendment in Article 226. But the argument of inconvenience, in our opinion, cannot affect the plain language of Article 226, nor can the concept of the place of cause of action be introduced into it for that would do away with the two limitations on the powers of the High Court contained in it." 29. In view of clause (2) of Article 226 of the Constitution of India, now if a part of cause of action arises outside the jurisdiction of the High Court, it would have jurisdictio....