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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL
Bharat Aluminium Company Limited – Appellant
Versus
State of Chhattisgarh, Through the Secretary, Department of Finance – Respondent
| Table of Content |
|---|
| 1. petitioner contests itc claims related to electricity supplied to its township. (Para 2 , 3) |
| 2. it is established that maintaining a township is not intrinsic to business operations. (Para 6) |
ORDER :
Sanjay K. Agrawal, J.
1. Feeling aggrieved and dissatisfied with the impugned order dated 17-9-2020 passed by the Joint Commissioner (Appeals), State Tax, Bilaspur, the petitioner herein namely, Bharat Aluminium Company Limited (BALCO) has filed these appeals calling in question legality, validity and correctness of the same by which its appeals preferred under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 have been dismissed affirming the order dated 6-7-2019 passed by the Assistant Commissioner, State Tax, Korba, Circle-2, directing recovery of Rs. 40,14,605/-.
(It is pertinent to mention here that W.P.(T)No.14/2021 relates to ITC claim for the month of February, 2019; W.P.(T)No.15/2021 relates to ITC claim for the month of August, 2019; W.P.(T)No.16/2021 relates to ITC claim for the month of January, 2019; W.P.(T)No.17/2021 relates to ITC claim for the month of December, 2018 and W.P.(T)No.18/2021 relates to ITC claim for the month of November, 2018.
Maintenance of township is not integrally tied to business activities, thus ITC claims related to township electricity supply are invalid.
Refund of unutilized input tax credit is a strictly statutory right confined to specific situations prescribed by law. It cannot be granted upon business closure unless explicitly enumerated by the l....
The main legal point established is that the statutory scheme of refund under Section 54(3) of the CGST Act, 2017 applies to cases of accumulation of unutilised input tax credit due to an inverted du....
Rule 36(4) of the CGST Rules is valid as it derives authority from Section 16 of the CGST Act, not Section 43A, which was never enforced.
Taxpayers are entitled to refunds of unutilized input tax credits, including compensation cess, for zero-rated supplies under the GST framework when exported goods do not incur Cess.
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
Rule 96(10) of the CGST Rules, which restricted refunds of IGST on exports where benefits of certain notifications were availed, was declared void for future cases following its omission by new legis....
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
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