Baljinder Kashyap vs. The Commissioner Central Goods And Services Tax Commissionerate
Held
The Court noted the submission made by the learned counsel for the respondent. Based on instructions, the respondent's counsel stated that the 26th meeting of the GST Council, held on March 10, 2018, had decided that no GST or Service Tax is leviable on the fee paid for the grant of a license for the sale of liquor for human consumption. In light of this statement, the Court found that the prayer made in the present petition had become infructuous. Consequently, the petition was disposed of accordingly, with no specific operative directions beyond acknowledging the changed legal position and rendering the original prayer moot.
Facts
The petitioner, Baljinder Kashyap, approached the High Court of Punjab and Haryana seeking to quash three letters/notices dated May 29, 2017, July 14, 2017, and January 11, 2018. These notices were issued by the Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar, requesting the petitioner to provide information regarding the levy of service tax on fees paid for the award of a license for the sale of liquor. The core of the dispute revolved around whether such fees were subject to service tax.
Key Issues
1. Whether the fee paid for the grant of a license for the sale of liquor for human consumption is exigible to GST/Service Tax, considering the decision of the GST Council. The petitioner sought the quashing of the notices issued by the respondent authority. The respondent, through its counsel, made a submission based on instructions received. The respondent's counsel stated that at the 26th meeting of the GST Council held on March 10, 2018, it was decided that no GST or Service Tax is leviable on the fee paid for the grant of a license for the sale of liquor for human consumption. This submission effectively resolved the dispute.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.8003 of 2018 (O&M)
Date of Decision: 12.09.2018 Baljinder Kashyap
...... Petitioner Versus The Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar ....... Respondent CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present: Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate for the petitioner. Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate for the respondent. RAJESH BINDAL J. The petitioner approached this Court seeking quashing of impugned letter/notice dated 29.05.2017, 14.07.2017 and 11.01.2018 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor. Learned counsel for the respondent fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption. Rittu 2018.09.13 14:29 I attest to the accuracy and integrity of thi
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