High court stayed 18 crore demand on tax paid as IGST

In a recent judgement the court has stayed the notice asking for the tax amount of Rs. 18 Cr for the sale of vehicles. The trucks sold to the inter state customers was charged for IGST. Lateron the department raised the issue and asked to pay the CGST.  The case was represented by Advocate Jatin Harjai and he argued it mainly on three grounds-

• The notices issued are time barred as the notification no.13/2022 CT and 9/2023 CT extending the time limit of adjudication u/s 73 are ultravires.
• IGST paid by the applicant is the correct tax as the customers were based outside Haryana. As per the provisions of PoS of CGST Act the location of supplier and the place of supply are the criteria for deciding the nature of tax in GST.
• GST is a consumption based tax. It should reach to the state where the consumption is going to take place.
• Once the tax is paid they cant ask it again as decided in case of Skylark infra private limited Vs The Union of India