Andhra Pradesh High Court – Amravati
M/S. Alstom Transport India Ltd., vs Additional Commissioner Of Central Tax … on 21 April, 2025
Author: R. Raghunandan Rao
Bench: R. Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH
***
+ WRIT PETITION NO: 21164 & 21179 of 2021
Between:
# M/s. Alstom Transport India Ltd, 800, South Cashew Road, SRICITY
DTZ-517 588, Chittoor District, Andhra Pradesh, Rep. by its Tax Analyst
Ms. Raghamani Perumalla
... Petitioner
(in both the writ petitions)
AND
$1. Additional Commissioner Of Central Tax Appeals, D.No.3-30-15,
Ring Road, Guntur - 522 006.
2. Assistant Commissioner Of Central Tax, Tirupati, CGST Division,
D.No. 15-30/04, Srinivasa Towers, Padmavathi Nagar, Tirupati -
517 502
3. The Union Of India, Through The Secretary, Ministry Of Finance,
North Block, New Delhi - 110001
...RESPONDENTS
(In both the writ petitions)
Date of Judgment pronounced on : 21.04.2025
HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO
And
HON'BLE Dr. JUSTICE K. MANMADHA RAO
1. Whether Reporters of Local newspapers : Yes/No
May be allowed to see the judgments?
2. Whether the copies of judgment may be marked : Yes/No
to Law Reporters/Journals:
3. Whether The Lordship wishes to see the fair copy : Yes/No
Of the Judgment?
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W.P.Nos.21164 & 21179/2021
*IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
* HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO
And
*HON'BLE Dr. JUSTICE K. MANMADHA RAO
+ W.P.No.21164 & 21179 of 2021
% Dated: 21.04.2025
Between:
# M/s. Alstom Transport India Ltd, 800, South Cashew Road, SRICITY
DTZ-517 588, Chittoor District, Andhra Pradesh, Rep. by its Tax Analyst
Ms. Raghamani Perumalla
... Petitioner
(in both the writ petitions)
AND
$1. Additional Commissioner Of Central Tax Appeals, D.No.3-30-15,
Ring Road, Guntur - 522 006.
2. Assistant Commissioner Of Central Tax, Tirupati, CGST Division,
D.No. 15-30/04, Srinivasa Towers, Padmavathi Nagar, Tirupati -
517 502
3. The Union Of India, Through The Secretary, Ministry Of Finance,
North Block, New Delhi - 110001
...RESPONDENTS
(In both the writ petitions)
! Counsel for Petitioner : Sri Lakshmi Kumaran Sridharan
^Counsel for Respondents 1 & 2 : Sri Y.N. Vivekananda
^Counsel for Respondent No.3 : Sri Y.V. Anil Kumar
<GIST :
>HEAD NOTE:
? Cases referred:
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APHC010350462021
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3525]
(Special Original Jurisdiction)
MONDAY, THE TWENTY FIRST DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HON'BLE SRI JUSTICE R RAGHUNANDAN RAO
THE HON'BLE DR JUSTICE K MANMADHA RAO
WRIT PETITION NOS: 21164 & 21179 of 2021
W.P.No.21164 & 21179/2021
Between:
M/s. Alstom Transport India Ltd ...PETITIONER
AND
Additional Commissioner Of Central Tax Appeals ...RESPONDENT(S)
and Others
Counsel for the Petitioner:
1. LAKSHMI KUMARAN SRIDHARAN
Counsel for the Respondent(S):
1. Y V ANIL KUMAR (Central Government Counsel)
2. Y N VIVEKANANDA
The Court made the following Order:
(per Hon'ble Sri Justice R. Raghunandan Rao)
As both these writ petitions raise same issues, they are being
disposed of by way of this common order.
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2. Heard Sri Raghavan Rambhadran, learned counsel
appearing for the petitioner and Sri Y.N. Vivekananda, learned Standing
Counsel appearing for the respondents 1 & 2 and Sri Y.V. Anil Kumar,
learned Central Government Standing Counsel appearing for respondent
No.3.
3. The petitioner, who is engaged in the manufacture and
supply of railway equipment and supply of engineering services for Metro
Projects, had registered itself under the provisions of the CGST Act,
2017. Initially, the petitioner had registered itself for supply of goods.
Subsequently, the petitioner filed an application for amendment of
registration, on 11.08.2020, for the purpose of including the services
being supplied by the petitioner. Apart from this, another application for
amendment was filed on 18.08.2020 for including supply of services, as
per terms of Rule 19 of the CGST Rules, 2017. The amendments were
accepted and an order, allowing the amendments, was passed on
19.09.2020.
4. The petitioner, from June, 2019, had commenced supply of
zero rated services, being engineering services for metro projects, to
customers who were outside India. The petitioner had supplied such
services, on payment of IGST. These payments were also reflected in the
monthly returns filed by the petitioner. Thereafter, the petitioner filed two
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refund claims. In the first claim, filed on 13.01.2021, the petitioner claimed
a refund of Rs.12,82,63,580/- being unutilized input tax credit, arising out
of IGST paid on export of services during the period March, 2020 to June,
2020. The petitioner also filed another application on 29.07.2020 for
refund of an amount of Rs.27,04,19,239/- being unutilized input tax credit
arising out of IGST paid on export of services for the period June, 2019 to
February, 2020. Both these applications were rejected by the 2nd
respondent. Aggrieved by the orders of rejection, the petitioner filed
appeals before the 1st respondent. These appeals were also dismissed.
Aggrieved by the order of dismissal by the 1st and 2nd respondents, the
petitioner has approached this Court by way of the present writ petitions.
5. The details of the applications, orders of rejection in the writ
petitions are given below:
Sl. W.P. No. Period Amount in Rs. Order in Original Appellate order
No. Proceedings No. Proceedings No.
And Date And Date
1. WP June 2019 27,04,19,239 Form_GST-RFD- TTD-GST-000-
To 06 Vide File APP-OO1-21-22,
21164/2021
February 2020 C.No.V/18/86/2019 Dated 30.06.2021
-20, GST MISC,
dated 14.09.2020
2. WP March 2020 12,82,63,580 Form-GST-RFD- TTD-GST-000-
To 06 No.01/2021, APP-OO4-21-22,
21179/2021
June 2020 Dated 12.03.2021 Dated 12.03.2021
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6. The original authority and the appellate authority do not
dispute the eligibility of the petitioner for making such claims or quantum
of refund. However, both the authorities held that the petitioner had
registered itself only for supply of goods and as such cannot claim refund
of tax for supply of services. The finding of both the authorities was that a
tax payer has to register, under Section 25 of the CGST Act read with the
relevant Rules, for supply of both goods and services. In the absence of
registration for supply of goods and services, the registered person would
not be entitled to claim any refund of IGST in relation to zero rated
supplies.
7. Sri Raghavan Rambhadran, learned counsel appearing for
the petitioner, would contend that the said view of the authorities is not in
accordance with the provisions of the CGST and IGST Acts or the Rules
made thereunder. The grounds of challenge, raised by Sri Raghavan
Rambhadran, are as follows:
a) The requirement under the provisions of the CGST and IGST
Acts is that the person claiming the refund should be a registered dealer.
There is no provision for registering separately for supply of goods and
separately for supply of services. Since there is only one comprehensive
registration, the claim of the petitioner cannot be rejected on the ground
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that the registration certificate did not stipulate that registration was for
services also.
b) The forms of registration read with the Rules would show that
there is no requirement that the person seeking registration, should set
out all the lines of his business including different categories of goods that
it may supply or different categories of services that it may supply. In such
circumstances, the view of the authorities that there is a requirement for
separate registration, toward supply of services is incorrect.
8. Sri Y.N. Vivekananda, learned Standing Counsel appearing
for respondents 1 and 2 would submit that the petitioner was required to
register itself, under the CGST Act as a person, who was in the business
of supply of goods as well as supply of services. Since the petitioner had
registered itself as a supplier of goods, it is not entitled for any refund. It is
further contended that the authorities had pointed out to the provisions of
Section 16 of the IGST Act read with Section 54 of the CGST Act,
wherein only a registered person is entitled to seek refund of IGST, in
relation to zero rated supply of services. This would mean that the person
seeking refund, on account of zero rated supply of services, would have
to be a person, who is registered under the CGST Act, in relation to
supply of services also.
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9. Sri Y.N. Vivekananda, would also point to the fact that the
petitioner had voluntarily sought amendment of his registration to include
supply of services, after the relevant period was over and such
amendment was allowed only with effect from 19.09.2021. As the period
of supply, for which refund is sought, was before the said amendment, no
refund is required to be made. Learned Standing Counsel would also
contend that the application for amendment of registration made by the
petitioner itself is a demand, on the part of the petitioner that such
registration is necessary before any claim for refund can be moved.
Consideration of the Court:
10. Section 16 of the IGST Act states that zero rated supply
means export of goods or services or both. It also provides for refund of
taxes paid or input tax credit. Section 16 reads as follows:
16.(1) "zero rated supply‖ means any of the following
supplies of goods or services or both, namely:--
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17
of the Central Goods and Services Tax Act, credit of input
tax may be availed for making zero-rated supplies,
notwithstanding that such supply may be an exempt supply.
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(3) A registered person making zero rated supply shall be
eligible to claim refund under either of the following options,
namely:--
a) he may supply goods or services or both under bond or
Letter of Undertaking, subject to such conditions,
safeguards and procedure as may be prescribed, without
payment of integrated tax and claim refund of unutilised
input tax credit; or
b) he may supply goods or services or both, subject to
such conditions, safeguards and procedure as may be
prescribed, on payment of integrated tax and claim refund
of such tax paid on goods or services or both supplied, in
accordance with the provisions of section 54 of the Central
Goods and Services Tax Act or the rules made
thereunder.
11. This provision has to be read with Section 54 of the CGST
Act (relevant part) which reads as follows:
54. Refund of tax.-- (1) Any person claiming refund of any
tax and interest, if any, paid on such tax or any other
amount paid by him, may make an application before the
expiry of two years from the relevant date in such form
and manner as may be prescribed:
Provided that a registered person, claiming refund of
any balance in the electronic cash ledger in accordance
with the provisions of sub-section (6) of section 49, may
claim such refund in the return furnished under section 39
in such manner as may be prescribed.
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(2) A specialized agency of the United Nations
Organization or any Multilateral Financial Institution and
Organization notified under the United Nations (Privileges
and Immunities) Act, 1947, Consulate or Embassy of
foreign countries or any other person or class of persons,
as notified under section 55, entitled to a refund of tax paid
by it on inward supplies of goods or services or both, may
make an application for such refund, in such form and
manner as may be prescribed, before the expiry of six
months from the last day of the quarter in which such
supply was received.
(3) Subject to the provisions of sub-section (10), a
registered person may claim refund of any unutilized input
tax credit at the end of any tax period:
Provided that no refund of unutilized input tax credit
shall be allowed in cases other than--
(i) zero rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of
tax on inputs being higher than the rate of tax on output
supplies (other than nil rated or fully exempt supplies),
except supplies of goods or services or both as may be
notified by the Government on the recommendations of
the Council:
Provided further that no refund of unutilised input tax
credit shall be allowed in cases where the goods exported
out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be
allowed, if the supplier of goods or services or both, avails
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of drawback in respect of central tax or claims refund of
the integrated tax paid on such supplies.
12. Section 54(1) states that ―any person‖ can claim refund of
any tax, or other amounts paid by the person. Section 16 (3) of the IGST
Act permits refund to be claimed, in relation to zero rated supply of
services only by a registered person. At first blush, there appear to be a
conflict between Section 54 of the CGST Act and Section 16 of the IGST
Act. However, Section 16 (3) of the IGST Act read with Section 54 (3) of
the CGST Act, narrows down the general provision of Section 54 (1) of
the CGST Act, by stipulating that it is only a registered person, who can
claim refund in relation to zero rated supplies made with or without
payment of tax.
13. In the present case, the petitioner is claiming, refund of tax
paid, in relation to zero rated supply of services. The provisions of section
16(3) of the IGST Act and Section 54 (3) of the CGST Act would be
applicable. A claim for refund can be made by the petitioner, only if it is a
registered person.
14. The term registered person is defined in Section 2(94) of the
CGST Act in the following manner:
2(94) ― registered person, means a person who is
registered under section 25 but does not include a person
having a Unique Identity Number;
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15. Section 25 of the CGST Act sets out the procedure for
registration and requires that every person, who is liable to be registered
under Section 22 or Section 24, has to apply for such registration. Section
22 of the CGST Act, lists out the persons, who are liable for registration.
The relevant part of Section 22 reads s follows:
22. Persons liable for registration.-- (1) Every supplier
shall be liable to be registered under this Act in the State
or Union territory, other than special category States, from
where he makes a taxable supply of goods or services or
both, if his aggregate turnover in a financial year exceeds
twenty lakh rupees:
Provided that where such person makes taxable
supplies of goods or services or both from any of the
special category States, he shall be liable to be registered
if his aggregate turnover in a financial year exceeds ten
lakh rupees:
Provided further that the Government may, at the
request of a special category State and on the
recommendations of the Council, enhance the aggregate
turnover referred to in the first proviso from ten lakh
rupees to such amount, not exceeding twenty lakh rupees
and subject to such conditions and limitations, as may be
so notified;
Provided also that the Government may, at the
request of a State and on the recommendations of the
Council, enhance the aggregate turnover from twenty lakh
rupees to such amount not exceeding forty lakh rupees in
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case of supplier who is engaged exclusively in the supply
of goods, subject to such conditions and limitations, as
may be notified:
Explanation.--For the purposes of this sub-section, a
person shall be considered to be engaged exclusively in
the supply of goods even if he is engaged in exempt
supply of services provided by way of extending deposits,
loans or advances in so far as the consideration is
represented by way of interest or discount.
16. Section 24 of the CGST Act stipulates that registration is
compulsory for the persons listed out in Section 24 of the CGST Act. This
provision sets out various categories of persons, including those who
make interstate taxable supplies of taxable supply. This provision, except
in Section 24(vii) and (ix) does not make any distinction between supply
of goods or services. It only speaks of ―taxable supply‖.
17. The term ―taxable supply‖ has been defined in Section 2(108)
of the CGST Act, which reads as follows:
2(108) ―taxable supply - means a supply of goods or
services or both which is leviable to tax under this Act;
18. The procedure for registration is set out in Section 25 of the
CGST Act in the following manner:
25. Procedure for registration.-- (1) Every person who
is liable to be registered under section 22 or section 24
shall apply for registration in every such State or Union
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territory in which he is so liable within thirty days from the
date on which he becomes liable to registration, in such
manner and subject to such conditions as may be
prescribed:
Provided that a casual taxable person or a non-
resident taxable person shall apply for registration at least
five days prior to the commencement of business:
Provided further that a person having a unit, as
defined in the Special Economic Zones Act, 2005, in a
Special Economic Zone or being a Special Economic
Zone developer shall have to apply for a separate
registration, as distinct from his place of business located
outside the Special Economic Zone in the same State or
Union territory.
Explanation.--Every person who makes a supply
from the territorial waters of India shall obtain registration
in the coastal State or Union territory where the nearest
point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be
granted a single registration in a State or Union territory:
Provided that a person having multiple places of
business in a State or Union territory may be granted a
separate registration for each such place of business,
subject to such conditions as may be prescribed.
(3) xxxxxxx
19. Since Section 25(1) of the CGST Act states that the
registration is to be done in such a manner and subject to such conditions
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as may be prescribed, it would be necessary to look at the Rules
regulating registration. The Rules for such purpose are the Central Goods
and Services Tax Rules, 2017 (for short ‗the Rules'). Rule 8 requires the
person seeking registration to submit an application in Part-B of Form
GST REG-01. After verification of the application, and after obtaining
such clarification or information as required, the appropriate authority
would issue a registration certificate, under Rule 10 of the Rules, in Form
GST REG-06.
20. Part-A of Form GST REG-01, requires the applicant to give
the name of the business, the permanent account number, e-mail
address and mobile number. Part-B sets out various details that need to
be informed to the appropriate authority. Various details are sought in this
form. The details relevant to the present case are entries 18 and 19 in the
said Form. Entry 18 requires the applicant to give the details of the goods
supplied by the applicant. However, the Form stipulates that only the top
5 goods need to be specified by the applicant. Similarly, Entry 19 requires
the applicant to give the details of the top 5 services that would be
supplied by the applicant.
21. Form GST REG-06 is the registration certificate given, after
due verification of the application made by the any person. This Form
consists of the main registration certificate and Annexure-A and
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Annexure-B. The main Form has 9 entries. None of these entries, specify
the goods or services, being supplied by the applicant / registered person.
Annexure-A is for setting out the details of additional places of business.
Annexure-B is for recording the details of the proprietor, partner etc., of
the registered person along with photographs and details of residence
and names of such persons.
22. According to the above procedure, no importance is given to
the details of the goods or services the person would be supplying. The
only requirement is that any person, who would have to pay tax on such
supply, whether of goods or services, would have to be registered.
23. This issue can also be looked at from another perspective.
Entry-19 of Part-B of From GST REG-01, requires the applicant to specify
the top 5 categories of services that would be supplied by the applicant.
The question that would then arise is - whether an applicant / registered
person be entitled for refund of input tax credit, in relation to zero rated
supply of services, if such service is number six in the list of services and
has not been specified as it is number six in the list of services of the
applicant / registered person. The requirement under the said Form is
only for specification of the top 5 services. In such circumstances, the
authorities cannot deny refund of input tax credit, on the ground that the
sixth service has not been mentioned in the list of services in Entry-19 of
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W.P.Nos.21164 & 21179/2021
Part-B of Form GST REG-01. If that were so, the authorities cannot
refuse refund of input tax credit on the ground that such services were not
mentioned at all in Entry No.19.
24. As rightly contended by the petitioner, the certificate of
registration is given to the registered person. There is only one
registration certificate that is given to a person undertaking supply of
goods or services falling under Section 22 or Section 24 of the CGST Act.
In fact, Section 25(2) of the CGST Act itself stipulates that only one
registration would be given to a person, in relation to a State or Union
territory. The proviso also allows separate registration where a person
has multiple places of business in the Sate or Union territory. However,
such separate registration would be subject to the conditions.
25. A conjoint reading of all the aforesaid provisions of law, can
only lead to a conclusion that non-mention of the categories of supply
being undertaken by the applicant / registered person, in the application
form, cannot preclude grant of refund to such persons. By extension, the
petitioner would be entitled to a refund, in relation to zero rated services,
once the petitioner is a registered person. The petitioner would not be
precluded from claiming such refund on the ground that the certificate of
registration does not contain the details of the services which are being
supplied.
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26. In that view of the matter, both the writ petitions are allowed
setting aside the orders of rejection of refund as well as the appellate
orders whose details are given above, with a direction to the 2nd
respondent to refund the input tax credit claimed by the petitioner, subject
to verification of the claim and quantum of the claim. There shall be no
order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand
closed.
________________________
R. RAGHUNANDAN RAO, J.
________________________
DR. K. MANMADHA RAO, J
Js
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W.P.Nos.21164 & 21179/2021
HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
&
HON’BLE DR. JUSTICE K. MANMADHA RAO
WRIT PETITION Nos:21164 & 21179 of 2021
(per Hon’ble Sri Justice R. Raghunandan Rao)
21st April, 2025
Js