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. , Lucknow And Others
Held
The High Court opined that IGST had already been paid and there was no revenue loss to the state. However, the dispute regarding apportionment, penalty, and interest is a factual matter best addressed by the appellate authority.
Facts
The petitioner paid IGST on inter-state supply of manpower services. The GST authorities demanded CGST and SGST on the same transactions, alleging intra-state supply, and issued a demand order with interest and penalty. The petitioner argued that IGST payment should suffice and CGST/SGST cannot be demanded again.
Key Issues
Can CGST and SGST be demanded on transactions where IGST has already been paid? Should the appellate authority consider the petitioner's grievance regarding penalty and interest for a bona fide mistake?
Sections Cited
Section 19, Section 54, Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48505-DB Court No. - 3 Case :- WRIT TAX No. - 180 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. , Lucknow 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 acc
The judgment continues below.
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