GST Portal Issue: Difficulty in Filing Appeals When Demand is Shown as NIL

Delay condoned.

Many taxpayers are facing difficulty in filing appeals on the GST portal when the order shows “NIL demand”, even though they want to dispute the tax liability.

M/s CPL Pharmaceuticals Pvt. Ltd. set up a new API manufacturing plant at Dahej, Gujarat. For installation of machinery like reactors, filters, dryers, boilers, and other equipment, strong RCC foundations and steel structures were constructed to provide stability, absorb vibrations, and ensure proper functioning.

M/s Shree Ambica Geotex Pvt. Ltd. is engaged in manufacturing geomembranes used for waterproof lining in applications like ponds and agriculture.

The GSTAT held that no profiteering was established where the builder had already passed on ITC benefits exceeding the computed profiteering amount. Though DGAP initially determined profiteering of Rs.6.59 crore due to increased ITC ratio post-GST, it was found that the respondent had passed on Rs.16.45 crore to homebuyers. The complainants also acknowledged receipt of due benefits. The Tribunal accepted the DGAP report and concluded that provisions of Section 171 were not violated. The case highlights that anti-profiteering provisions are satisfied where actual benefit passed exceeds computed liability.

None appears for the petitioners.

1. Heard learned senior counsel appearing for the petitioner(s).

The present petition has been filed seeking various reliefs, primarily to declare that the petitioner should not be treated as an “intermediary” for the services rendered. The petitioner has also challenged the validity of the provision which deems the place of supply of such services to be in India, even when services are provided to recipients located outside India.

The matter was heard with arguments from both sides.

The present writ petition was filed challenging an order whereby the authorities had confiscated the vehicle and goods of the petitioner.

The petitioner approached the Court challenging the cancellation of its GST registration and seeking its restoration.