The High Court held that the writ petition regarding TCS inclusion in GST taxable value is closed as the issue has been clarified by a specific GST Circular, deciding the matter on that basis without detailed adjudication.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944
WP(C) NO. 5252 OF 2019
PETITIONER:
1 POPULAR MEGA MOTORS INDIA PRIVATE LIMITED, KUTTUKARAN CENTRE, MAMANGALAM, COCHIN-682025 REP. BY ITS MANAGING DIRECTOR, NAVEEN PHILIP BY ADVS. SHERRY SAMUEL OOMMEN SRI.SUKUMAR NAINAN OOMMEN SRI.RAHUL IPE PRASAD SHRI.JONATHAN PREETHAM PAUL ASHA ESTHER OOMMEN
RESPONDENTS:
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.5252 of 2019
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JUDGMENT
Dated this the 12th day of October, 2022
This writ petition raises the question as to whether the amounts of TCS collected under the provisions of the Income Tax Act, 1961 can form part of the taxable value of supply under the GST regime during the course of sale of motor vehicles. It is the contention of the petitioner that the amount of TCS collected under the provisions of the Income Tax Act cannot from part of the taxable value for the purpose of collection of GST.
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provisions of the Income Tax Act will not form part of the taxable value for the purpose of determination of
the amount of GST to be paid on the sale of motor vehicles.
In the light of the above, I am of the opinion that
WPC No.5252 of 2019
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the issue raised in this writ petition no longer arise for consideration. The writ petition is closed making it clear that the issue will stand governed by the Circular dated 31.12.2018 [76/50/2018-GST-Central Tax] as corrected by corrigendum issued on 07.03.2019 [corrigendum No.76/50/2018-GST (F.No. 20/16/04/2018-GST)].
Sd/-
GOPINATH P.
JUDGE
SKP/12-10
WPC No.5252 of 2019
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APPENDIX OF WP(C) 5252/2019
PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY CIRCULAR NO.76/50/2018-GST DATED 31.12.2018 EXHIBIT P2 A TRUE COPY ORDER DATED 17.1.2019 IN WPC.680/2019 RESPONDENTS' EXHIBITS:NIL
TRUE COPY
P.A.TO JUDGE
2 issues framed by the court
Whether amounts of TCS collected under the Income Tax Act can form part of the taxable value of supply under GST for motor vehicles.
Whether Section 15(2) of the CGST Act includes TCS in the taxable value of supply.
2 provisions across 2 enactments
POPULAR MEGA MOTORS INDIA PRIVATE LIMITED
UNION OF INDIA
GOPINATH P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
