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C.M.S. INFO SYSTEMS LTD. vs. THE COMMISSIONER, CGST, MUMBAI EAST & ORS.
(Bombay High Court)

Hon'ble Judges:

M.S. SANKLECHA
M.S. SONAK
Pet. Counsel
Sriram Sridharan
Jas Sanghavi
Res. Counsel
Ram Ochani
Shruti B. Vyas

Petitioner / Applicant

C.M.S. INFO SYSTEMS LTD.

Respondent THE COMMISSIONER, CGST, MUMBAI EAST & ORS.
Court Bombay High Court
State

Maharashtra

Date Jul 9, 2019
Order No.

WRIT PETITION NO. 5801 OF 2019

Citation

2019(7) TAXREPLY 2099
Original Order
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ORDER

1. This petition under Article 226 of the Constitution of India challenges the order dated 6th August, 2018 passed by the Maharashtra Appellate Advance Ruling Authority (AARA) under Section 101 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax act, 2017 (GST Act). By the impugned order dated 6th August, 2018, the AARA ruled that input tax credit is not available on purchase of motor vehicles to carry cash. 2. In fact, the petitioner had sought an advance ruling from Advance Ruling Authority (ARA) ruling on the following two questions of law :­ (i) Whether supply of such motor vehicles as scrap after its usage can be treated as supply in the course of furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and / or Compensation Cess. (ii) If answer to question (i) is in affirmative, whether Input Tax Credit is available to CMS Info Systems Ltd. on purchase of motor vehicles i.e. ....

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