Page 223 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 717
Detention/Seizure (Contd.)
these amounts, goods and vehicle should be released forthwith - Rule
138(10) of Central Goods and Services Tax Rules, 2017 - Section 129(1) of
Central Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — Ideal Movers Pvt. Ltd. v. State Tax Officer (ENF), Roving Squad, Vellore (Mad.) ... 193
— of GST paid goods - E-way Bill, expiry in transit - Revalidation vis-à-vis
fresh issuance of E-way Bill - Under GST law, E-way Bill, inter alia, is one
of documents prescribed for person in charge of conveyance to carry
while transporting goods - Said document which has a validity of 15 days
can be revalidated under exceptional circumstances occurring in transit -
Instant case, on expiry of E-way Bill during transit, a fresh Bill was issued
before passing of formal demand-cum-detention/seizure order by proper
officer - Fact of issuing fresh E-way Bill is recorded in adjudication order
itself - Issuance of a fresh E-way Bill instead of revalidation of old Bill
does not suffer from infirmity, jurisdictional or otherwise, inasmuch as it
is for same vehicle and same goods - There is no bar in Rules that on
expiry of old E-way Bill, a fresh E-way Bill cannot be issued - Further,
demand has been confirmed in respect of GST paid goods under
provision which is in respect of non-tax paid goods - In view of aforesaid
impugned order set aside - Rule 138 of Central Goods and Services Tax
Rules, 2017/Bihar Goods and Services Tax Rules, 2017 - Sections 68 and
129 of Central Goods and Services Tax Act, 2017/Bihar Goods and
Services Tax Act, 2017 - Article 226 of Constitution of India — Ram Charitra
Ram Harihar Prasad v. State of Bihar (Pat.) ........................ 151
Diabetic foods, classification of - See under FOOD ................. 377
Differential amount - Recovery of differential amount wrongly carried
forward in electronic credit ledger under GST through TRAN-1
statement, writ jurisdiction not invocable at show cause notice stage - See
under SHOW CAUSE NOTICE .......................... 129
Director’s personal property cannot be used for recovery of dues of
Company - See under RECOVERY ........................ 162
DISCOM services to consumer - C.B.E. & C. Circular No. 34/8/2018-GST,
dated 1-3-2018 struck down - Paragraph 4(1) thereto stating that
following services provided by DISCOMS to consumer are taxable :
application fee for releasing connection; rental charges against metering;
testing fee for meters/transformers, capacitors, etc.; labour charges for
shifting meters or shifting of service lines; charges for duplicate bill -
HELD : It was liable to be struck down as ultra vires the Notification No.
12/2017-C.T. (Rate) Serial No. 25 and Section 8 of Central Goods and
Services Tax Act, 2017 — Torrent Power Ltd. v. Union of India (Guj.) .......... 385
Dismissal of appeal for non-compliance of pre-deposit order and delay,
restoration on cost - See under APPEAL TO APPELLATE AUTHORITY ... 577
Distance error in E-way Bill being a procedural error, minor penalty
imposable but demand of tax set aside - See under DETENTION ....... 272
Distribution and transmission of electricity as main services along with
related services, taxability thereof as bundled services - See under
BUNDLED SERVICE ................................ 385
— of credit under GST transitional provisions by unregistered ISD,
sustainability thereof - See under TRANSITIONAL PROVISIONS ....... 159
Division of single service into two for levy of Service Tax, not sustainable -
See under SCIENTIFIC AND TECHNICAL CONSULTANCY SERVICE ... 429

GST LAW TIMES  26th March 2020  319