2024-VIL-418-GUJ
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SGST High Court Cases

GST - Section 2(69) of the CGST Act, 2017 – Interpretation of term ‘Notified Area Authority’ – Rendering of ‘Pure Service’ of solid waste management service to Notified Area Authority - Challenge to AAAR Ruling holding Notified Area Authority, Vapi is neither a “local authority” nor “governmental authority” and therefore, not entitled to exemption under the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 and the Notification No.12/2017-State Tax (Rate) dated 30th June 2017 – principles of natural justice - HELD - Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India - Notified Area Authority, Vapi is neither “Municipality” nor “Municipal Committee” nor “Jilla Parishad” nor “Development Board” nor “Cantonment Board” as per various clauses of Section 2(69) of the GST Act - petitioner submits that the Notified Area Authority, Vapi is ‘any other authority’ legally entitled to or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund as per Clause (c) of Section 2(69) of the CGST Act as the Notified Area Authority, Vapi is constituted under the provisions of Section 16 of the GID Act, 1962 vide Notification dated 6th May 1975 - Petitioner’s contention is not tenable as “any other authority” is not included in Serial No.3 of the Notification no.12/2017-CT(R) hence the petitioners cannot get the benefit of exemption as per said Notification - Notified Area Authority, Vapi cannot be considered as “local authority” or “Governmental Authority”. Therefore, the Notified Area Authority, Vapi is neither a “local authority” nor a “Governmental Authority” carrying out any activity in relation to any function entrusted to Panchayat under Article 243G of the Constitution or in relation to any function entrusted to Municipality under Article 243W of the Constitution – as for contention of the assessee with regard to ground of failure of principles of natural justice, the Appellate Authority has given an opportunity of hearing to the petitioner and it cannot be said there is any breach of the principles of natural justice – the petition fails and dismissed
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