TaxTMI 
TaxTMI 
2025 (12) TMI 1727
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....ture of certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution of India quashing the impugned Show Cause Notice No. 29/2023-24 JC dated 30.12.2023 bearing DIN 20231257YU00003353FE and the FORM GST DRC-01 dated 03.01.2024 (Summary of the Show Cause Notice) bearing Reference No. DRC-01_295584 enclosed at Annexure-A demanding CGST, KGST and Compensation Cess along with interest and penalty; b) Hold that the petitioner is not liable to pay any CGST or KGST or IGST or Compensation Cess as proposed in the impugned show cause notice for the period 2018-2021; c) pass such further order(s) and other reliefs as the nature and circumstances of the case may require." 2. Heard learned co....
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.... 2,95,36,148/- (CGST) + 2,95,36,148/- (KGST) 5,90,72,296/- OBS 1146529 - ITC availed on warranty services provided by Dealers until the period 01.02.2019 April 2018 to Feb 2019 29,27,063/- (CGST) + 29,27,063/- (KGST) + 4,22,65,478/- (IGST) 4,81,19,604/- TOTAL 4,507,44,28,233/- 4. It is submitted that that insofar as five issues other than issue No. 1 - OBS 1090810 is concerned, the petitioner may be relegated back to the respondent by permitting it to file reply to the Show Cause Notice and the respondent may be directed to proceed further, in accordance with law. It is however submitted that insofar as issue No. 1 i.e., OBS 1090810 relating to place of supply in respect of Interstate supply of goods are concerned, t....
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....ause Notice at para 3.3 in relation to issue No. 1 pertaining to OBS 1090810 will indicate that the respondent has placed reliance upon the Sample Dealership Agreement and the Tax Invoices in order to come to the conclusion that the petitioner had lost title over the goods in question upon handing over the goods to the common carrier and consequently, the petitioner was not was not liable to pay IGST and in the event he has paid the same on erroneous premise, the petitioner would have to pay necessary KGST & CGST and take recourse to such remedies for seeking refund of IGST so erroneously paid by them. However, learned counsel for the respondents fairly submits that insofar as the remaining five issues are concerned, the petitioner may be d....
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....does not reserve the right of disposal, he is deemed to have unconditionally appropriated the goods to the contract. During the Audit of the taxpayer Toyota Kirloskar Motor Private Limited (29AAACT5415B1ZO), it has been observed by the auditors that the taxpayer has been paying IGST on the supply of motor products to the dealers who are registered in different states. However on examination of the terms & conditions attached to the tax invoices, Serial No. 5 of the terms and conditions states that in absence of the agreement to contrary, the title and risk in goods passes from TKML to the Dealer/Customer as sold from factory of TKML/invoiced to the customer and puts on common carrier for dispatch from TKM works at Bidadi. According....
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....mpiled in "Annexure A" commensurate payment of CGST and SGST amounting to Rs. 22,28,11,69,732/- and Rs. 22,28,11,69,732/- respectively is to be demanded along with interest under Section 73 of CGST Act 2017. The detailed worksheet is enclosed as Annexure A." 9. A plain reading of Section 10(1)(a) of the IGST Act will indicate that "where supply of goods supply (of goods) involves movement of goods whether by the supplier or by the recipient or by any other person (common carrier), the place of supply of goods shall be the location of the goods at the time at which the movement of the goods terminates for delivery the recipient". It follows therefrom that the movement of the goods terminates for the purpose of handing over delivery to the....
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....e place of supply of goods would have to be determined by reckoning / considering the place where the movements of goods terminates for delivery to the recipient and not at the place where the movement of goods originates and the goods are handed over to the common carrier especially in the light of the undisputed fact that the ultimate destination where the movement of goods terminates for delivery to the recipient is outside Karnataka. 13. Under these circumstances, the said contention urged on behalf of the respondents as indicated in the impugned Show Cause Notice cannot be countenanced. It is also pertinent to note that there is no nexus or connection whatsoever between passing of title of goods from the petitioner to the respondent....