I High Court
8. 2018 (14) GSTL 164
(P&H.) Silicon
Constructions Pvt. Ltd. vs Union of India
dated 29th May, 2018
Remedy where Form GST TRAN 1 could not be filed on account
of technical glitches.
Facts
The Petitioner confronted
technical glitches in GSTN during filing of the return in Form GST TRAN 1. The
issue was communicated to the department immediately through an E-mail. The
department responded that they were working on the issue and would update the
same. After the due date, as the facility to file TRAN-1 was disabled, a letter
was sent requesting carry forward of credit in their Form GSTR-3B manually, but
no response was received. Also letters were submitted to the department on
which no action was taken. Petitioner therefore filed writ in nature of mandamus
directing the Respondent to reopen the online portal.
Held
The Hon’ble High Court by disposing the writ petition
directed the authority to take decision on the letters filed in accordance with
law by passing speaking order and after affording opportunity of hearing within
a period of one week from the date of decision of the order.
II. Authority for
Advance Ruling:
9.
[2018-TIOL-114-AAR-GST] Coffee Day Global Ltd. dated 26th
July, 2018
The supply of non-alcoholic beverages/ingredients to SEZ
units using coffee vending machines by the applicant do not qualify as zero
rated supply, since they are not in relation to the authorised operations.
Facts
Applicant is engaged in the supply of non-alcoholic beverages
to SEZ units using coffee vending machines and undertakes two types of
transactions. In the first case, beverage vending machines are installed inside
SEZ premises and beverages are prepared and supplied to SEZ units which are
consumed by their employees and SEZ units are charged based on number of cups.
Secondly, they install beverage vending machines inside SEZ premises and supply
beverage ingredients to the SEZ units and bills based on the quantity of
ingredients supplied. The question before the authority is whether supply of
non-alcoholic beverages to SEZ units using coffee vending machines is in the nature
of zero rated supply defined u/s.16 of the IGST Act 2017.
Held
The authority observed that the term zero rated supply u/s.
16 of the IGST Act means supply of goods or services to a SEZ developer or
unit. Section 15(9) of the SEZ Act
requires that the SEZ Unit shall carry out only the authorised operations in
the Unit. Further, the term “authorised operations” is also defined u/s.
2(c) of the SEZ Act, 2005. The authority noted that the word “any supply” has
not been used in section 16 of the IGST Act. Accordingly, in terms of the SEZ
Act and provisions of Rule 89 of the CGST Rules, 2017 which requires that in
respect of supplies to a Special Economic Zone unit or a Special Economic Zone
developer, the application for refund shall be filed by the supplier of goods
after such goods have been admitted in full in the Special Economic Zone for authorised
operations, the services supplied to the SEZ unit shall be necessarily for authorised
operations only. Since the activity undertaken by them is not certified as an
authorised operation by the proper officer of the SEZ, the transaction shall
not be considered as a zero rated supply.
