Page 226 - GSTL_26th March 2020_Vol 34_Part 4

720 GST LAW TIMES [ Vol. 34
Erection - Elevator erection at Co-operative Housing Society, ITC not
admissible as it is immovable property on erection - See under INPUT
TAX CREDIT .................................... 293
— of signaling system for railways, exemption admissible - See under
WORKS CONTRACT SERVICE .......................... 527
Error in distance mentioned in E-way Bill being a procedural error, minor
penalty imposable but demand of tax set aside - See under DETENTION ... 272
— in filing FORM GST TRAN-1, rectification thereof - See under
TRANSITIONAL PROVISIONS .......................... 159
— in two digits/character of vehicle number in E-way Bill being a minor
mistake, penalty reduced - See under DETENTION ............... 235
Error apparent on record in advance Ruling not noticed, ROM application
not sustainable - See under RECTIFICATION OF MISTAKE .......... 657
Evasion of VAT - Non-accountal of import goods - Alleged misuse of IEC -
After gathering information from web-portal of Customs Department
that petitioner had imported certain goods, VAT Department of Tamil
Nadu confirming a VAT demand for not accounting for these goods in
statutory records and selling them without VAT payment - Petitioner,
meanwhile had filed a criminal complaint in competent Court on the
ground that they have never imported any goods and that their IEC code
had been misused by unscrupulous importer - This complaint resulted in
Court directing Police Authorities to register FIR and investigate the
matter - In view of above, impugned demand order is set aside and
matter is remitted to State VAT Department to first investigate matter
thoroughly in terms of statutory powers available to them under TN
VAT/GST laws - They can take help from Customs Department to
ascertain as to whether petitioner’s IEC had been misused or whether
petitioner had allowed importer to use his IEC or whether he had
imported goods himself - Investigations be completed within 12 months
and thereafter suitable decision in terms of these investigations be taken
within 15 months - Sections 81 and 82 of Tamil Nadu Value Added Tax
Act, 2006 - Article 226 of Constitution of India — TVL Naalvar Traders v.
Commercial Tax Officer (Main), Tindivanam (Mad.) ..................... 21
Evidence - Extended period of limitation not invocable when evidence on
record didn’t reflect any mala fide intention of the assessee - See under
DEMAND ...................................... 445
E-way Bill absent leading to detention of goods, penalty not imposable on
owner of goods when notice not served upon him but on Driver of
vehicle - See under PENALTY ........................... 63
— Error in distance mentioned being a procedural error, minor penalty
imposable but demand of tax set aside - See under DETENTION ........ 272
— expired in Transit, detention of goods and vehicle sustainable, to be
released on payment of tax and penalty - See under
DETENTION/SEIZURE .............................. 193
— expired in transit, minor penalty imposable but demand of tax set aside -
See under DETENTION .............................. 261
— Expiry during transit - Extension thereof - In a case of breakdown of
vehicle during transit leading to expiry of E-way Bill, provision exists in
GST law for transporter to extend its validity after updating details in
relevant Form - Rule 138(10) of Central Goods and Services Tax Rules,
2017 - Article 226 of Constitution of India — Ideal Movers Pvt. Ltd. v. State Tax
Officer (ENF), Roving Squad, Vellore (Mad.) ........................ 193
GST LAW TIMES  26th March 2020  322