Page 16 - GSTL_26th March 2020_Vol 34_Part 4

xiv GST LAW TIMES [ Vol. 34
record in Ruling given in 2019 (27) G.S.T.L. 431 (A.A.R. - GST) inasmuch
as matter was decided as per facts and contentions submitted on record
and during hearing to hold that applicant was not a Governmental
Authority - Accordingly present ROM application of applicant stating
that being deemed university, they are Government Authority, not
sustainable - Section 102 of Central Goods and Services Tax Act, 2017 —
In Re : Security and Intelligence Services (India) Ltd. (A.A.R. - GST - Mah.) ........... 657
Registration - Cancellation of - Registration cancelled on the ground that no
reply to show cause notice - Reply submitted prior to passing of order as
endorsed by Department - Cancellation order passed without
considering reply set aside - Proceedings restored to stage of issuance of
show cause notice - Section 29 of Central Goods and Services Tax Act,
2017 — Great Sands Consulting Pvt. Ltd. v. Union of India (Bom.) .............. 604
Rent-a-Cab services - Admissibility of ITC on hiring of buses for
transportation of employees - See under INPUT TAX CREDIT ......... 670
— Admissibility of ITC on hiring of cars for transportation of employees -
See under INPUT TAX CREDIT .......................... 670
— Any commercial vehicle hired for transportation of passengers is fully
covered under aforesaid services - It includes renting/hiring of motor
cars, motor cabs, maxi cabs, minibuses, buses and all other motor
vehicles which are designed to carry passengers, irrespective of their
capacity to carry passengers - Appellant’s contention that hiring of buses
which can carry large number of passengers would not qualify under
“rent-a-cab” not tenable - Section 17(5) of Central Goods and Services Tax
Act, 2017/Haryana Goods and Services Tax Act, 2017 — In Re : YKK India
Pvt. Ltd. (App. A.A.R. - GST - Haryana) .......................... 670
— Renting vis-à-vis hiring - Appellant’s contention that renting of cab is
different from hiring of cab, not acceptable - Both under erstwhile Service
Tax law and present GST law, no distinction has been made between
renting and hiring, irrespective of possession and control of vehicle -
Case law in 2015 (37) S.T.R. 684 (Uttarakhand), relied by appellant has
been departed in 2018 (10) G.S.T.L. 288 (All.) - Section 17(5) of Central
Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act,
2017 — In Re : YKK India Pvt. Ltd. (App. A.A.R. - GST - Haryana) ............. 670
Renting vis-à-vis hiring of Cab - See under RENT-A-CAB SERVICES ...... 670
Restoration on cost of appeal dismissed for delay and non-compliance of
pre-deposit order - See under APPEAL TO APPELLATE AUTHORITY .... 577
Returns filing and payment of tax under GST done belatedly, interest when
not leviable - See under INTEREST ........................ 588
Show Cause Notice - Bias - Pre-judging issue - Although communication
sent by Department has been nomenclatured as show cause notice, it is
directing petitioner to pay penalty along with GST within 7 days failing
which he would be removed from service - Clearly officer issuing said
communication has already pre-determined action to be taken without
putting petitioner to notice and considering his explanation -
Accordingly, impugned SCN set aside - However, Department at liberty
to issue fresh SCN setting out facts in detail and seek petitioner’s
explanation/objection on it - Suitable decision be taken thereafter by
giving hearing opportunity to petitioner - Section 73 of Central Goods
and Services Tax Act, 2017 - Article 226 of Constitution of India — K.C.
Purushothaman v. Tamil Nadu State Marketing Corpn. Ltd. (Mad.) .............. 601
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