Page 99 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : VAACHI INTERNATIONAL PVT. LTD. 545
4 Sri Nivasa Paints 37AXOPS5652F1ZX 2,83,570.43
& Hardware
5 Intelligent Mate- 03AABCI9814Q1Z6 1,59,298.57
rials Pvt. Ltd.,
6 Vaachi Interna- 19AABCV5897LIZF 1,36,872.00
tional Pvt. Ltd.,
7 V.K. Chhajer & 19AAJFV7945G1ZJ 1,27,121.02
Co.
8 Sri Vijayadurga 37ACRFS5824M1Z9 87,099.80
Packages
9 Goodluck Pack- 19AADCG6008L1ZF 71,822.93
aging Pvt. Ltd.
10 Mitsui Osk Lines 37AADCM1073B1ZX 53,376.92
Ltd.
11 Srivalli Shipping 37AAPCS7844G1ZQ 52,389.00
& Transport Pvt.
Ltd.
12 Sri Sai Maruti 37AXUPS0433N1ZP 36,765.12
Trading Corpora-
tion
13 C.H. Robinson 36AACCC9617L1ZB 23,039.77
Worldwide
Freight India Pvt.
Ltd.
14 Lurthmatha 37AFMPL2491P1ZN 19,591.00
Handicrafts (Sea
Shell’s)
15 Omega Shipping 37AAACO3745R3ZS 12,276.94
Agencies Pvt.
Ltd.
16 Sai Bhaskara 37AAHPE1615L1ZT 12,096.00
Packaging
17 CMA CGM 37AABCC9048G1ZK 11,838.52
Agencies India
Pvt. Ltd.
18 Sri Vinayaka 37AIXPS007C3ZZ 10,980.24
Paper Packaging
19 Allwin Shipping 33AAGFA6004N1ZM 10,444.98
Services
20 Sai Chemicals 37ACMPD5473C1Z0 8,550.00
Total 2,171,760.24

Undertaking. In the first case, since tax amount is mentioned in the invoice,
the SEZ unit can claim input tax credit as per Section 16 of Andhra Pradesh
Goods and Services Tax Act if the SEZ unit pays taxes to the DTA unit. In
the first case itself, if the SEZ unit doesn’t pay any taxes to the DTA unit
then as a principle of natural justice he can’t claim any credit of input tax
and thus, the SEZ unit needs to provide declaration to the DTA unit that
the SEZ unit hasn’t claimed any credit of input tax. In the second case, since
GST LAW TIMES  28th May 2020  99