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THE COMMISSIONER OF GOODS AND SERVICES TAX vs. AMRIT CEMENT LIMITED
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH
Pet. Counsel
N. Mozika
S. Rumthao
Res. Counsel
J.p. Khaitan
A. Sengupta
K. Ch. Gautam

Petitioner / Applicant

THE COMMISSIONER OF GOODS AND SERVICES TAX

Respondent AMRIT CEMENT LIMITED
Court Meghalaya High Court
State

Assam

Date May 19, 2022
Order No.

WP(C) No. 86 of 2022

Citation

2022(5) TAXREPLY 5814
Original Order
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ORDER

The Revenue questions the propriety of an order passed by the Commissioner of Appeals to the extent that the appellate authority has declined the Revenue’s demand pertaining to a sum of Rs. 2,18,75,232/- for which undue credit, according to the Revenue, was obtained by the respondent assessee. 2. The matter pertains to the period of transition in 2017 to the goods and services tax regime. The substance of the dispute relates to the payment by the assessee of the service tax component pertaining to manpower and the like services received by the assessee partly for the quarter ending March 31, 2017 and partly for the quarter ending June 30, 2017 long after the appointed date of July 1, 2017 and claiming cenvat credit therefor. 3. For possible financial constraints on the part of the assessee – and it is unnecessary to go into the reason for the delay – the service tax payment on account of the relevant manpower and like services obtained by the assessee durin....

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