Bagadiya Brothers PVT. LTD. vs. Union Of INDIA & Ors.

W.P.(C)/8183/2018HC DelhiGSTCNR DLHC01187299201806 August 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages

For Petitioner: Mr. Alok Krishna Agarwal and Mr. Mayank Bughani, AdvocatesFor Respondent: Mr. Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Advocate for UOI

AI SummaryPartly Allowed

Held

The Court directed the concerned GST Officer to adjudicate on the petitioner's contentions regarding IGST applicability and other arguments. Assessments were to be completed before September 30, 2018, to avoid loss of refund.

Facts

The petitioner, involved in iron export, argued that IGST should apply to its services received at Paradip Port Trust, as the supplier and recipient locations were in different states. The GST Council's ruling was considered opaque.

Key Issues

The primary issue was the applicability of IGST versus CGST/SGST on services received at a port, and the jurisdiction of the High Court to adjudicate this matter.

Sections Cited

Section 7, Section 12

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Cause title — parties, addresses and appearances

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8183/2018 & CM APPL. 31317-18/2018 BAGADIYA BROTHERS PVT. LTD. ..... Petitioner Through: Mr. Alok Krishna Agarwal and Mr. Mayank Bughani, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Advocate for UOI. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

06.08.

2018

Petitioner complains that the Goods and Services Tax Council which considered its contentions that the Integrated Goods and Services Tax (IGST) is applicable for its commercial activities, has given an opaque ruling which is not decisive in any manner whatsoever. The petitioner is registered under GST Regime and is involved in iron export business. It was recipient of services by suppliers at Paradip Port Trust, Odisha on which 9% CGST and 9% SGST is levied upon its supplies. Relying on Section 7 of the IGST Act, it emphasises that the locale of its supply and the locations of the supplier are at different States, the supplies are to be treated as those undertak

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