Page 196 - GSTL_26th March 2020_Vol 34_Part 4

690 GST LAW TIMES [ Vol. 34
envisaged under Section 35G of Central Excise Act, 1944, Tribunal ought
to have considered and discussed relevant provisions of law, to sustain
order - More so, when assessee chosen not to appear before Court, to put
forth their version with regard to sequence of events, facts and figures
and relevant provisions of law despite completion of service of notice to
assessee - Substantial question of law raised, answered in favour of
Revenue - Rule 6(4A) of Service Tax Rules, 1994 - Article 226 of
Constitution of India — Pr. Commr. of CGST & C. Ex., Raipur v. Spectrum Coal and
Power Ltd. (Chhattisgarh) ................................. 209
Advance booking of rooms for customers in hotel, amount retained dut to
cancellation by customers not leviable to Service Tax - See under HOTEL
ACCOMMODATION SERVICES ......................... 220
Advance Ruling - ROM application when not admissible - See under
RECTIFICATION OF MISTAKE .......................... 657
— Scope of - Export sale - Drop-shipment sales - Delivery of merchandise
from manufacturer or original supplier directly to buyer without passing
through assessee’s office or warehouse - Assessee only facilitates
transaction between buyer and seller through its website and acts as an
intermediary - Such supply not sale of goods effected by assessee - As no
sale of goods by assessee involved, question as to whether such supply
will be considered as export sale would not arise - Provisions of Section
95 of Central Goods and Services Tax Act, 2017 applicable - Application
non-maintainable — In Re : Wise Design Communications Pvt. Ltd. (A.A.R. - GST -
Mah.) ......................................... 329
— Scope of - Issue of validity of certificates used by end-users of products
supplied by assessee to distributors - Not covered under Section 97(2) of
Central Goods and Services Tax Act, 2017 — In Re : Equitron Medica Private
Limited (A.A.R. - GST - Mah.) ............................... 298
— Scope of - Question raised in application already pending or decided in
any proceedings - Investigation pending before DGGI in respect of
classification of flavoured milk produced by assessee - Assessee made
application for advance ruling while being aware of the investigation
being conducted against it - Suppression of material fact by assessee -
Order of Authority for Advance Ruling void ab initio - Section 98(2) of
Central Goods and Services Tax Act, 2017 — In Re : Karnataka Co-Operative Milk
Producers Federation Ltd. (App. A.A.R. - GST - Kar.) ..................... 606
— Scope of - Refund of input tax credit - Question as to whether hard copies
of shipping bills enough for filing claim for refund of ITC as shipping
bills not trackable on ICEGATE website - Query technical/procedural in
nature and not covered under categories of clauses (a) to (g) of Section
97(2) of Central Goods and Services Tax Act, 2017 — In Re : Wise Design
Communications Pvt. Ltd. (A.A.R. - GST - Mah.) ...................... 329
— Time-limit for pronoucing ruling - Ruling to be given within 90 days of
application - Ruling given after time period stipulated under statute -
Would not render ruling null and void or unsustainable - Authority was
well within its jurisdiction to pass a ruling on the subject matter - Not
adhering to time-limit in passing order only irregularity in procedure
which can be set right in appeal proceedings - Section 98(6) of Central
Goods and Services Tax Act, 2017 — In Re : Vaishnavi Splendour Homeowners
Welfare Association (App. A.A.R. - GST - Kar.) ....................... 360
Advance Ruling Application - ITC eligibility for recipient of goods -
Maintainability - Since applicant is seeking to know as to whether
GST LAW TIMES  26th March 2020  292