M/S Primeone Workforce PVT. LTD. Lko. Thru. Authorised Signatory Alok Kumar vs. State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. , Lko. And Others
Held
The Court held that the dispute regarding the payment of IGST versus CGST/SGST, and the consequential demand for interest and penalty, involves disputed questions of fact. Therefore, it is appropriate for the appellate authority to consider these grievances.
Facts
The petitioner paid IGST on manpower supply services, but the GST authorities demanded CGST and SGST on the same transactions, along with interest and penalty. The petitioner argued that IGST was already paid and no revenue loss occurred, while the authorities raised a preliminary objection regarding the maintainability of the petition due to the availability of an appellate remedy.
Key Issues
Whether CGST and SGST can be demanded on transactions for which IGST has already been paid, and whether the appellate remedy under Section 107 of the GST Act is the appropriate forum for resolving such disputes.
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:48605-DB Court No. - 3 Case :- WRIT TAX No. - 182 of 2024 Petitioner :- M/S Primeone Workforce Pvt. Ltd. Lko. Thru. Authorised Signatory Alok Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. , 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 accordin
The judgment continues below.
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