TaxTMI 
TaxTMI 
2026 (9) TMI 1819
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.... 18-06-2025 passed by Additional Commissioner Gr. II (Appeal), III State Tax, Agra, in appeal no. ARN: 2425AAGR001085/AD091124132393B/2024 M/s JUPITER BUILDTECH PRIVATE LIMITED Vs State, whereby tax of Rs. 382350/- penalty of Rs. 38235/- and Interest of Rs. 339401total sum of Rs. 759986/- imposed by Adjudicating officer u/s 73 of CGST/UPGST, Act has been affirmed. For shake of convenience here-in-after in the order, appellant and respondent will be addressed as taxpayer and department, respectively. 2. Factual matrix of the present case is delineated below: 2.1-The taxpayer is a Pvt. Ltd. Company, registered under SGST/CGST act and has constructed and sold residential buildings after booking them under an agreement with perspective bu....
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....Appellate Authority, this Second Appeal has been filed by the taxpayer before the Tribunal. 3. Learned counsel Shri Brajesh Verma along with his associate Ms. Prerna Jain appearing for the taxpayer, reiterated facts of the case and advanced the following submissions. 3.1-The impugned order is against natural justice and contrary to law and equity. 3.2-Since the booking of the flats was cancelled during the GST period, the service tax paid on it is refundable and this substantive vested right cannot be defeated by mere procedural technicalities. 3.3-Retention of tax on cancelled services is violative of the article 265 of the constitution and to get the refund availing input tax credit is merely a mechanism to adjust the refundab....
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....ollowing submissions. 4.1-The first appellate order has been passed after due interpretation of the facts in the light of the legal provisions and there is no legal or factual error in it. 4.2-Input tax is clearly defined in the CGST / SGST Act, credit of which can be claimed under the provisions of the Act. 4.3-Service tax paid before the implementation of GST, if refundable, can be refunded as per legal provisions. It cannot be claimed as input tax credit. 4.4-The refund claim for previously paid service tax is clearly provided for in sub-section 5 of Section 142 of the CGST Act. The refund to the dealer is fully covered by the provisions of Section 142(5). 4.5-Appellant cannot create its own refund mechanism but any refund....
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....2. The tax payable under the provisions of sub-sections (3) and (4) of section 9; 3. The tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; 4. The tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or 5. The tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy; 2(63) "Input tax credit" means the credit of input tax; Its admissibility and claim procedure have been provided in Chapter V of the Act from Section 16 to Section 21. ....