GLOBAL ONE RESOURCES LLP v. DEPUTY COMMISSIONER & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Justice & Ganesh Ram Meena, Justice
GLOBAL ONE RESOURCES LLP
v.
DEPUTY COMMISSIONER & ORS
D. B. CIVIL WRIT PETITION No. 18424/2022 dated 17.01.2023
Law : GST
Decision : In favour of revenue
Allegation of Wrongful GST Demand on Pre-Customs Sale Transactions – The Petitioner contended that the transactions were High Sea Sales, completed before clearance for home consumption, and hence not liable to CGST/RGST but subject only to IGST – The Petitioner argued that transactions were outside GST purview per Schedule III of CGST Act – The Petitioner challenged denial of ITC on ground that supplier M/s Keyaan Enterprises did not issue e-invoices thus alleged lack of jurisdiction and abuse of process in issuance of SCNs – The Respondents argued transactions were not High Sea Sales but domestic sales after import, as seen from IGM Portal and invoices resulting in discrepancies in stock and improper ITC claim – Held that: Petition dismissed with liberty to petitioner to file reply to SCNs – Writ jurisdiction not to be exercised in absence of jurisdictional error or violation of natural justice.
Represented By:
Counsel for the Petitioner: Ranjan Mehta Adv.
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