BharatTaxGST

Amazon Seller Services Private Limited vs. Union Of INDIA

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WP/9793/2020HC KarnatakaGSTCNR KAHC01020649202021 April 2021Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI G. SHIVADASS, SENIOR COUNSEL FOR SRI ADITYA VIKRAM BHAT, ADVOCATEFor Respondent: SRI MADANAN PILLAI R., CGSC FOR R1; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R5

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.9793/2020 (T-RES) BETWEEN: 1. AMAZON SELLER SERVICES PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT 8TH FLOOR, BRIGADE GATEWAY, WORLD TRADE CENTRE, NO.26/1, DR. RAJKUMAR ROAD, BANGALORE - 560 055 REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. ALOK CHANDNA. 2. NARENDRA BB AMAZON SELLERS SERVICE PRIVATE LIMITED, 8TH FLOOR, NO.26/1, WORLD TRADE CENTRE, DR. RAJKUMAR ROAD, MALLESWARAM WEST, BANGALORE - 560 055. … PETITIONERS (BY SRI G. SHIVADASS, SENIOR COUNSEL FOR SRI ADITYA VIKRAM BHAT, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, 2 MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. 2. THE COMMISSIONER OF CENTRAL TAX, GST NORTH COMMISSIONERATE BENGALURU - 560 032. 3. THE DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE BENGALURU ZONAL UNIT OFFICE OF THE PR. ADDITIONAL DIRECTOR GENERAL NO.112, S P ENCLAVE, ADJACENT TO KARNATAKA BANK K.H. ROAD, BENGALURU - 560 027. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH COMMISSIONERATE - DIVISION 4 16/1, S.P. COMPLEX, LAL BAGH ROAD, BANGALORE - 560 027. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC), THROUGH MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI - 110 001. … RESPONDENTS (BY SRI MADANAN PILLAI R., CGSC FOR R1; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE CIRCULAR DATED 27.12.2017 ISSUED BY R-5 ANNEXURE-A AS ULTRA VIRES ARTICLES 14 19(1)(g) 265 AND 300A OF THE CONSTITUTION OF INDIA AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: 3

ORDER

The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking filed by the Assistant Commissioner of Central Taxes, North Division, Bengaluru, which Undertaking is accompanied with Form GST PMT-03 as recorded in the order dated 07.04.2021. It was further observed in the order dated 07.04.2021 on the basis of submission made on behalf of Revenue that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manually by accounting for such refund in the GSTR3B monthly return.

2.

Learned counsel for the Revenue submits that as regards the show cause notice dated 11.09.2020 bearing No.SCN No.85/2020-21 BZU issued by Office of The Principal Additional Director, Directorate General Goods and Service Taxes (Intelligence), Bengaluru Zonal Unit as regards the purported ineligible availing of input tax credit, in light of the stand taken by the Department by way of

4 Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to such show cause notice in a manner adverse to the interests of the petitioners. The said submission is taken note of.

3.

The undertaking on behalf of the petitioners that insofar as refund that has been sanctioned, they would give up their right to claim interest in light of redressal of their grievances, is taken note of.

4.

Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and

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accordingly further adjudication in the matter does not arise.

Accordingly, in light of the above discussion, this petition is disposed off as not calling for any further orders. JUDGE

VGR

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.