Jharkhand High Court
M/S Polycab India Limited vs The Union Of India Through The ... on 2 September, 2021
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 1996 of 2021
M/s Polycab India Limited --- --- Petitioner
Versus
The Union of India through the Chief Commissioner,
Central Goods and Services Tax and Central Excise, Ranchi-cum-
Member, Appellate Authority for Advance Ruling and others --- Respondents
---
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mrs. Justice Anubha Rawat Choudhary
Through: Video Conferencing
---
For the Petitioner: Mr. Sumeet Gadodia, Advocate
For the Resp.-CGST: Mr. P.A.S. Pati, Advocate
For the Resp.-State: Mr. Gaurav Raj, AC to A.A.G-II
---
I.A. No. 2491/2021
03 / 02.09.2021 Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the
petitioner.
2. Heard Mr. P.A.S. Pati, learned counsel appearing on behalf of the
Respondent nos. 1 to 3.
3. Heard Mr. Gaurav Raj, learned counsel appearing on behalf of the
Respondent Nos. 4 to 6.
4. Learned counsel for the petitioner while referring to the I.A. No.
2491/2021, has submitted that this petition has been filed for exempting the
petitioner from filing the certified copy of the impugned order of the Appellate
Authority for Advance Ruling contained in Memo No. 2808 dated 01.12.2020
which has been communicated to the petitioner through e-mail on 24.12.2020.
Learned counsel submits that in spite of best efforts, the same was not provided
to the petitioner at the time of filing of the writ petition due to COVID-19. He
also submits that the impugned order having been communicated through e-
mail to the petitioner, the defect relating to filing of certified copy of the
impugned order may be ignored for the present.
5. Learned counsel appearing on behalf of the Respondents does not have
serious objection to the prayer made.
6. After hearing the learned counsel for the parties, I.A. No. 2491/2021 is
allowed for the present. However, petitioner is directed to make endeavour to
obtain certified copy of the impugned order of the Appellate Authority or the
communicated copy in original and file the same before the next date.
I.A. No. 2490/2021
7. Learned counsel for the petitioner while advancing his argument in the
main petition as well as in I.A. No. 2490/2021, which is a petition seeking
interim relief, has submitted that the present petition has been filed challenging
the order contained in Memo No. 2808 dated 01.12.2020 (Annexure-15)
communicated through e-mail, whereby the appeal filed by the petitioner
against the order of Advance Ruling dated 20.03.2020 has been upheld by the
Appellate Authority for Advance Ruling and consequently it has been held that
the petitioner would be liable to pay GST @ 18% on the construction services /
works contract services provided by it to Jharkhand Bijli Vitran Nigam
Limited. Learned counsel has submitted that the entire dispute relates to the rate
of tax as to whether the petitioner would be paying GST @12% or 18%. He
submits that the rate of tax should be 12% upon true construction of the
Notification issued by the concerned authority under Goods and Services tax.
Learned counsel has also submitted that the impugned order passed by the
Appellate Authority for Advance Ruling is perverse and he has to argue his
case based on the principles of judicial review under Article 226 of
Constitution of India. Learned counsel has also submitted that the since the
work is going on, interim relief may be granted so that the petitioner may
discharge his tax liability at @ 12%.
8. Learned counsels appearing on behalf of the Respondents, on the other
hand, have prayed for short time to file counter affidavit in the present case and
have submitted that they would be filing counter affidavit latest by 18.09.2021
in the main writ petition as well as in I.A. No. 2490/2021. Learned counsels
submit that the prayer for interim relief, if any, may be considered after filing
of the counter affidavit and if possible, case itself may be disposed of at the
earliest so that the dispute relating to rate of tax is finally decided by this Court.
He also submits that difference in the rate of tax would involve huge revenue of
the Respondents.
9. After hearing the learned counsel for the parties, time till 18.09.2021 is
granted to the Respondents to file counter affidavit in the main writ petition as
well as the instant I.A. Rejoinder, if any, should be filed latest by 22.09.2021.
10. Let the matter be posted on 23.09.2021.
11. In the meantime, parties may also file short synopsis of argument and
judgments which they seek to rely. It would be open for the parties to file
Advance Ruling of any other State as well, for proper consideration of the issue
involved in this case.
(Aparesh Kumar Singh, J)
(Anubha Rawat Choudhary, J)
Ranjeet/
