Bharathi Cement Corporation PVT LTD vs. The Additional Commissioner Of Central Tax
Held
The Court held that the discharge certificate under the Scheme should be issued as the petitioner had paid the estimated amount. However, the Scheme does not grant legitimacy to the Cenvat credit, and thus, adjudication under the GST Act regarding transitional credit is permissible.
Facts
The petitioner availed Cenvat credit for GTA and C&F Agency services for outward transportation of goods. A show-cause notice was issued for recovery of this credit. The petitioner opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and made a declaration and payment. However, the authorities refused to issue a discharge certificate and proceeded with adjudication under the GST Act.
Key Issues
Whether the Sabka Vishwas Scheme bars adjudication of transitional credit under the GST Act, and whether a discharge certificate must be issued upon payment under the Scheme.
Sections Cited
Section 122, Section 123, Section 125, Section 127, Section 129, Section 140
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI **** WRIT PETITION Nos.2, 3 & 5 OF 2021 Between: WRIT PETITION No.2 OF 2021
Bharathi Cement Corporation Pvt. Ltd., Nallalingayapalli, Kamalapuram Mandal, Kadapa District – 516 289, A.P. ---
Petitioner.
And The Additional Commissioner of Central Tax, Office of the Commissioner of Central Tax, Guntur Central GST Audit Commissionerate, 9/86-A, Amaravati Nagar, West Church Compound, Tirupati – 517 502 and three (3) others.
---
Respondents.
DATE OF COMMON ORDER PRONOUNCED : 16.08.2021 SUBMITTED FOR APPROVAL: HON'BLE SRI JUSTICE JOYMALYA BAGCHI AND HON'BLE SRI JUSTICE K.SURESH REDDY
Whether Reporters of Local Newspapers may be allowed to see the common order?
Yes/No 2. Whether the copy of order may be marked to Law Reporters/Journals?
Yes/No 3. Whether Their Lordships wish to see the fair copy of the order?
Yes/No
________________________ JOYMALYA BAGCHI, J
________________________
The judgment continues below.
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