2026 (3) TMI 79

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....spondent no. 1 and learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondents nos. 2 3 and 4. Since a pure question of law is raised in the writ petition, the same was heard extensively and is finally decided today by this present judgment and order. 2. This Court on 13.02.2026 had passed the following order :- "At the outset, the petitioner has a remedy to file an appeal before the Goods and Service Tax Appellate Tribunal (for short "GSTAT"). However, since learned advocate Mr. Chiranjeev Tandon appearing for the petitioner has submitted that the issue is squarely covered by the decision of this Court in the case of Marcowagon Retail Pvt Ltd vs. Union of India., reporte....

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....referred to the decision of this Court in case of Macrowagon Retail Pvt. Ltd. (supra). 6. At the outset we may refer to the decision of the Coordinate Bench of this Court in case of Macrowagon Retail Pvt. Ltd. (supra) which details with the transportation of the goods at zero rated supply vis-a-vis the provision of Section 5(1) read with Section 7(5) of the Integrated Goods and Services Tax Act, 2017 (for short "IGST Act") and Rules 89 and 96 of the Central Goods and Services Tax Rules, 2017 (for short "the Rules"). The relevant observations are as under :- "32. Therefore, though the tax is leviable as per the provision of Section 17(1) on the interstate supply as per Section 7 of the IGST Act, and the goods which are exported o....

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.... (f) of the paragraph No.5 of the said Circular. However, in the facts of the case, as the petitioner has generated Part-A of the E-Way Bill which also contains the GST Number and name of the transporter accompanied by the Delivery Challan for job work stating the vehicle number which is not disputed by the respondent-Authorities, we are of the opinion that the benefit of the Circular No. 64/38/2018-GST is required to be given to the petitioner too. However, we are of the opinion that as the petitioner is not falling within any of the situations specified in clauses (a) to (f), the petitioner may be saddled with a penalty of Rs. 25,000/- only as the goods (in question) were not liable to tax under the provisions of the GST Act and therefore....