Page 133 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : JSW ENERGY LIMITED 459
the generation of power, cannot be considered as the minor addi-
tions because of their volume and cost associated with them, the
proposed arrangement/transaction will not have the essence or
characteristics of the Job worker, as per the rulings of the aforesaid
Supreme Court Judgment, which contemplates that only the minor
additions of the inputs can be done by the Job worker on the inputs
supplied by the principal in any job work activity.
Aggrieved by the above AAAR order, the Appellant had filed the
writ petition before the Hon’ble Bombay High Court on the
grounds that the Appellate Authority had exceeded its jurisdiction
by introducing or relying upon the ‘new grounds’, which were nev-
er raised by the Revenue before the Advance Ruling Authority, and
that too without putting the Appellant to notice in respect thereof,
while deciding the subject appeal, thereby, resulting in the violation
of the principles of natural justice.
The Hon’ble Bombay High Court, taking cognizance of the afore-
said writ petition and grounds therein, filed by the Appellant,
passed an order dated 7-6-2019 [2019 (27) G.S.T.L. 198 (Bom.)],
wherein the Hon’ble Court has directed to reconsider the appeal
under question by taking into account the additional submissions
including the additional documentary evidence, proposed to be
filed by the Appellant with regard to the new grounds adopted by
the Appellate Authority while issuing the impugned Appellate Or-
der dated 2-7-2018, as well as all the earlier grounds relied upon by
the Appellant in the Appeal memo as well as in the advance ruling
application filed before the Advance Ruling Authority.
In pursuance to the above High Court Order, the subject appeal is
being reconsidered in light of the Appellant’s additional submis-
sions dated 10-7-2019 as well as the earlier submissions made before
the Appellate Authority. The Brief facts of the case and grounds put
forth by the Appellant are being reproduced hereinunder.
Facts of the case :
(A) JSW Energy Limited, (hereinafter referred to as “the Appellant”) is
engaged in the business of power generation and having Goods and
Services Tax (‘GST’) Registration No. 27AAACJ8109N1Z8.
(B) JSW Steel Limited (“JSL”), having GST Registration No.
27AAACJ4323N1ZG is engaged in manufacture and supply of steel.
The manufacturing activity undertaken by JSL requires power on a
continuous and dedicated basis. For the said purpose, JSL and the
Appellant (both being related party in terms of the Central Goods
and Services Tax Act, 2017 (‘CGST Act’) propose to enter into an ar-
rangement (hereinafter referred to as the ‘Job Work Arrangement’)
for the purpose of supply of coal and processing of the same into
power for captive use by JSL.
(C) The Appellant’s power plant is divided into four units and the said
Job Work Arrangement is pertaining to Unit III and Unit IV of the
power plant. These are in the nature of captive power units and by
virtue of the arrangement, JSL would be construed as Principal and
JEL would be working as Job Worker.

GST LAW TIMES  23rd April 2020  253