M/S Primeone Workforce PVT. LTD. , Lucknow Thru. Authorisd Signatory Alok Kumar vs. State Of U.P. Thru. Addl. Chief Secy. State Tax Civil Sectt. Lko. And Others
Held
The Court directed the petitioner to approach the appellate authority under Section 107 of the GST Act. Recovery proceedings were stayed for a period of four weeks or until the appellate authority decides on the interim relief.
Facts
The petitioner paid IGST on inter-state supply of manpower services. The respondent issued a demand order for CGST and SGST on the same transactions, along with interest and penalty, after the petitioner's reply was not considered. The matter was previously remanded for a fresh decision.
Key Issues
Whether CGST and SGST can be demanded on transactions for which IGST has already been paid, and whether penalty and interest are leviable in such circumstances.
Sections Cited
Section 19, Section 54 (10), Section 107, Section 17
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48594-DB Court No. - 3 Case :- WRIT TAX No. - 181 of 2024 Petitioner :- M/S Primeone Workforce Pvt. Ltd. , Lucknow Thru. Authorisd Signatory Alok Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Civil Sectt. Lko. And Others Counsel for Petitioner :- Anupam Mishra Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Shree Prakash Singh,J.
Heard learned counsel for the parties and perused the record.
This petition has been filed with the following main prayers :- (i) issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 10.06.2024 (Annexure -1) passed by the Respondent No.2, having been passed without jurisdiction and for being completely illegal and/ or; (ii) issue a writ, order or direction in the nature of mandamus, directing the respondent no.2 to adjust the amount of IGST already paid by the petitioner against the demand of CGST and SGST in terms of Section 19 of the IGST Act read with Section 54 (10) of the CGST Act read with Rules framed thereunder, and accordingly to drop the demand of CGST and SGST Act read with Rules framed thereunder and
The judgment continues below.
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