GST Daily
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Today’s newsletter analytically summarizes the top GST stories reported at?taxmann.com.
The petitioner was engaged in the business of supplying mixed scrap to dealers at different places. It transported goods with valid tax invoices and e-way bills by the driver. The goods were detained in transit without assigning any reason and seized by the department. It filed a writ petition against the detention and seizure of goods and contended that the detention order was illegal.
The Honorable High Court noted that the Authority passed a detention order and seized goods in transit for the non-existence of the purchaser firm and for carrying a fake invoice by the driver. The notice was issued in name of the driver and there was a remedy available before the petitioner to approach competent authority as goods belonged to it. Therefore, the Court disposed of the petition by directing the petitioner to approach the competent officer by moving a proper application along with a copy of the order.
The applicant-assessee was a charitable trust which undertook the project of afforestation by plantation of mangrove trees in a 200-hectare area along the coastal belt of Bharuch district, Gujarat. It filed an application for an advance ruling to determine whether aforesaid activity would be exempted vide Sl. No. 1 of Notification No.l2/20l7-Central Tax (Rate), dated 28-6-2017 which provides an exemption to services by an entity registered under section 12AA of the Income-tax Act, 1961.
The Authority for Advance Ruling observed that the plantation of Mangrove trees for afforestation would have various benefits to protecting the environment like filtering the environment, protecting vital coral reefs and sea grass beds from damaging siltation, acting as biological filters and sinks for several pollutants etc. Due to aforesaid benefits of mangroves plantation, it was observed that activities of plantation of mangroves carried out by applicant-assessee would be covered under point (iv) of Charitable Activity under clause 2 (r) of Notification No. 12/2017-CT (R), dated 28-6-2017. Therefore, it was held that aforesaid services would be eligible for exemption and not liable to GST.
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