Page 17 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 xv
Value of supply (Contd.)
— Materials such as Power Transformers, 100 Sqmm conductor and Station
Transformer from contractee and value of such materials recovered from
their RA bills issued on cost recovery basis by contractee - Reverse charge
not applicable in terms of Notification No. 13/2017-C.T. (Rate) -
However, such cost recovered is to be included in the taxable value of
supply in terms of Section 15(2)(b) of Central Goods and Services Tax
Act, 2017 — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) ............. 251
WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 140 - See under INPUT TAX CREDIT .................. 129
WEST BENGAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 117 - See under INPUT TAX CREDIT .................... 129
Works contract - Applicant engaged in (1) Construction of indoor sub-
station with control room and all civil works; (2) Electrical Works; (3)
providing bore well; (4) Erection of 33 KV line with 100 Sqmm AAA
conductor (DC); (5) Erection of 11KV line with 100 Sqmm conductor; (6)
Erection of 33 KV UG cable; (7) Erection of 11 KV UG cable - Works
undertaken by APSPDCL and APEPDCL being for business purpose,
benefit of concessional rate of 12% (6% under Central Tax and 6% State
Tax) in terms of Notification No. 24/2017-C.T. (Rate) read with
Notification No. 31/2017-C.T. (Rate) not available to applicant -
Applicable rate of tax is 18% (9% under Central Tax and 9% State Tax) as
per Entry No. (ii) of S. No. 3 of the table of Notification No. 11/2017-C.T.
(Rate) — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) ............... 251
Writ Jurisdiction - Existence of alternative remedy - Input Tax Credit - Form
GST TRAN-02 already filed by petitioner and credit worth of ` 11,29,000
taken which is now sought to be changed to Form GST TRAN-01 giving
reason of procedural mistake committed by petitioner’s accountant -
High Court not to entertain this petition at this stage - Such aspects as to
whether there is a procedural lapse and whether such filling of GST
TRAN-01 is permissible, to be gone into and decided by the competent
authority, to which the petitioner has already addressed communication
way back in August and September, 2019 - Respondent Nos. 6 to 8
directed to respond to the communication of the petitioner within four
weeks from the date of receipt of this order - Article 226 of Constitution
of India — SK Green Home Appliances Pvt. Ltd. v. Union of India (Guj.) .......... 137
— Half-baked petition - Maintainability - Earlier petition of petitioner was
dismissed being half-baked, lacking content and structure - Present
petition is also deficient in substance and is also entirely without a valid
cause of action for court to exercise its extraordinary jurisdiction - Article
226 of the Constitution of India — Binty v. Union of India (Del.) ........... 132
— Policy matters - Consumer Welfare Fund - Donation of unclaimed or
unpaid amount of unidentified consumers to Hospital and Doctors
fighting COVID-19 - Petitioner in his PIL, relying on Constitutional
provisions in pleading to convert Consumer Welfare Fund Bill, 2010 into
Consumer Welfare Fund Rules, 2010 for purpose mentioned above -
HELD : Mere reliance on provisions of Constitution is not enough to
maintain a Writ Petition - Court cannot assume role of legislature to
convert a proposed Bill into Law notwithstanding pendency of Bill with
legislature for quite some time - It is for Parliament or Executive to
decide as to how amount lying in aforesaid Fund is to be utilized - Being
GST LAW TIMES  13th August 2020  17