2017 (10) TMI 255 – SUPREME COURT OF INDIA – 2018 (10) G. S. T. L. 526 (SC) – Input tax credit under the Central Goods and Services Tax Act, 2017 – e-auction – whether lessee can claim input tax credit? – Held that: – the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act – the Monitoring Committee directed to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. – Interlocutory Application Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 56590, 76163, 76167, 90519, 90523,83141, 72931 and 98421, Writ Petition(s)(Civil) No(s). 562/2009 Dated:- 5-10-2017 – Mr. Ranjan Gogoi, Mr. Abhay Manohar Sapre And Mr. Navin Sinha Amicus Curiae : Mr. Shyam Divan, Sr. Adv.(A.C.), Mr. A.D.N Rao, Adv. (A.C.) And Mr. Siddhartha Chowdhury, Adv. (A.C
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Adv. Mr. Rajat Jariwal, Adv. Mr. Aakash Bajaj, Adv. Mr. Sanjeev K.Kapoor, Adv. For M/s. Khaitan, Adv. Mr. Maninder Singh, ASG Mr. Sarad Kumar Singhania, Adv. Mr. Asha G. Nair, Adv. Mr. R. Balasubramanian, Adv. Mr. G.S. Makker, Adv. Ms. Pinky Anand, ASG Mr. G.S. Makker, AOR. Mr. Rajesh Ranjan, Adv. Mr. Kabir Hathi, Adv. Ms. Asha Gopalan Nair, Adv. Ms. Saudamini Sharma, Adv. Mr. Sumit Teterwal, Adv. CBI : Mr. Maninder Singh, ASG Mr. Rajiv Nanda, Adv. Mr. R. Balasubramaniam, Adv. Mr. P.K. Dey, Adv. Mr. N.K. Karhail, Adv. Mr. Raj Bahadur, Adv. Mr. M.K. Maroria, Adv. Mr. Maninder Singh, ASG Mr. Nalin Kohli,Adv. Mr. Col.R.Bala, Adv. Ms. Vimla Sinha,Adv. Mr. Prabhas Bajaj, Adv. Mr. Akshay A., Adv. Mr. Inderjeet Singh, Adv. Ms. Vishakha Ahuja,Adv. Mrs. Anil Katiyar, Adv. IA.72931 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR IA.83141 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, A
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y to the lessee and the lessee would be responsible for all compliances as may be required under Act. We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. With the aforesaid directions I.A. No.56590 of 2017 is disposed of. I.A. No.72931 and 83141 of 2017 We have heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017. In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap. Requisite application in terms of the above may be filed on or before
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