Nirmala Timber Depot, Thr. ... vs Forest Development Corporation ...
2022 Latest Caselaw 11546 Bom

WP 4619-22                                    1                       Judgment

          IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
                    NAGPUR BENCH, NAGPUR.

                   WRIT PETITION NO. 4619/2022
Nirmala Timber Depot, through its Proprietor B. Soureelu,
aged about 54 years, Flat No.13, M.G. Auto Nagar,
Tenali - 522 202, Guntur Dist. Andhra Pradesh.                    PETITIONER
                                .....VERSUS.....
1.   Forest Development Corporation of Maharashtra,
     through its Managing Director, FDCM Bhavan,
     Hingna Road, 359/Ambazari, Nagpur.
2.   The Conservator of Forest, Ballarsha,
     Tah. Ballarsha, District Chandrapur.
3.   The Commissioner of State Tax, Maharashtra
     State, 8th Floor, Goods and Services Tax (GST)
     Bhavan, Mazgaon, Mumbai - 400010.

4.   The Principal Commissioner, Nagpur-I
     GST Commissionerate, GST Bhavan,
     Telankhedi Road, Civil Lines, Nagpur.                     RESPONDENTS

                  Shri K.S. Narwade, counsel for the petitioner.
              Shri V.M. Gadkari, counsel for the respondent no.1.
Shri A.S. Fulzele, Additional Government Pleader for the respondent nos.2 to 4.


CORAM : A. S. CHANDURKAR AND M.W. CHANDWANI, JJ.

DATE : NOVEMBER 14, 2022.

ORAL JUDGMENT (PER : A.S. CHANDURKAR, J.)

RULE. Rule made returnable forthwith and heard the learned

counsel for the parties.

2. The petitioner is the proprietary concern engaged in the

business of sale and purchase of timber. The petitioner operates from the

State of Andhra Pradesh and was desirous of participating in online

auction of timber that was being held by the Forest Development WP 4619-22 2 Judgment

Corporation of Maharashtra Limited. It is the case of the petitioner that

the respondent no.1 initially applied the Integrated Goods and Services

Tax (IGST) to the Inter-State transactions. However since the year 2019,

the respondent no.1 sought to apply the State GST rates for such

transactions. There was a communication between the parties and

ultimately on 28.02.2019 the Managing Director informed the Nagpur

Office of the respondent no.1 that the traders who were not registered in

Maharashtra be directed to obtain such registration under the State GST.

Being aggrieved, the petitioner has filed this writ petition praying that the

benefit of IGST be applied to its transactions.

3. It is common ground that the respondent no.1 has issued a

communication to the General Manager, Nagpur Region of Forest

Development Corporation of Maharashtra Limited on 22.02.2022. In that

communication, it has been stated that the aforesaid question was

referred to the Principal Commissioner GST, Nagpur-1 and it was opined

that the purchasers having their GST registrations in States other than

Maharashtra would be required to comply with IGST. It is seen that in

the light of this communication dated 22.02.2022 the earlier

communication dated 28.02.2019 has been modified and the prayer

made by the petitioner for grant of benefit of IGST stands accepted by the

respondent no.1.

WP 4619-22 3 Judgment

4. In view of aforesaid, in the light of communication dated

22.02.2022 it is declared that since the petitioner has its GST registration

in a State other than the State of Maharashtra, IGST would be applicable

to its transactions. The respondent no.1 shall do the needful within a

period of eight weeks.

5. The writ petition is disposed of with aforesaid direction. Rule

accordingly. No costs.

(M.W. CHANDWANI, J.) (A.S. CHANDURKAR, J.)

APTE

Signed By: Digitally signed byROHIT DATTATRAYA APTE Signing Date:14.11.2022 17:47