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ITC on purchase of vans / motor vehicles in which the petitioners will transport cash.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — The petitioner challenged the order passed by AARA, Maharashtra whereby it was ruled that input tax credit is not available on purchase of motor vehicles to carry cash. The entire issue before the AARA as raised by the petitioner was whether the vans / motor vehicles in which the petitioners were transporting cash, would be money for the purpose of Section 2(52) of the GST Act. This aspect has not been dealt with in the impugned order dated 6th August, 2018 of the AARA. Ignoring a submission would render the order vulnerable to judicial review. Thus, impugned order of AARA set aside and restored the question no.(ii) to AARA for fresh disposal in accordance with law. — C.M.S. Info Systems Ltd. Vs. The Commissioner, CGST, Mumbai East & Ors. [2019] 14 TAXLOK.COM 004 (Bombay)