Page 240 - GSTL_26th March 2020_Vol 34_Part 4

734 GST LAW TIMES [ Vol. 34
Interpretation of Statute (Contd.)
— Registration under Central Sales Tax Act, 1956 - Cancellation thereof - In
terms of Section 7 ibid, registration certificate can be cancelled only either
on application by dealer or by authorities on the ground of change of
name, place or nature of business or class of goods or failing to comply
with statutory conditions - Order of cancellation must be reasoned order
as dealer has right to know as to why his explanation to SCN was wrong
- Section 7 of Central Sales Tax Act, 1956 - Article 226 of Constitution of
India — Tata Steel BSL Ltd. v. Union of India (Bom.) ................... 78
Investigations being conducted against assessee, Advance Ruling
application not admissible - See under ADVANCE RULING .......... 606
— Non-accountal of import goods - VAT department directed to conduct
thorough investigations on reported misuse of importer’s Import Export
Code (IEC) before confirming demand - See under EVASION OF VAT .... 21
— under GST - Examination of accused by GST officers - Presence of lawyer
of the accused during recording his statements whether permissible - In
view of Supreme Court judgment in the case of Pool Pandi [1992 (60)
E.L.T. 24 (S.C.)], presence of lawyer of the accused during his
examination by GST officers who are not Police Officers, not permissible -
However, with respect to his apprehension that he may be physically
assaulted or manhandled by the officers, it is opined that no investigating
officer has a right to use any method not approved by law to extract
information from a suspect during his examination and if it is done so,
such officer has to face consequences of his action - Sections 67 and 70 of
Central Goods and Services Tax Act, 2017 — Sudhir Kumar Aggarwal v. DG of
GST Intelligence (Del.) .................................. 155
Investigation stage, bail not granted for fraudulently availing ITC under
GST - See under BAIL ................................ 59
Invoice - Common invoice for services provided to different registered
offices of assessee, Cenvat credit admissible - See under CENVAT
CREDIT ....................................... 226
— Offence of issuance of GST invoices without any supply of goods, bail
refused - See under BAIL .............................. 29
— Value shown in invoice found to be low than MRP of goods,
seizure/detention for this reason not sustainable - See under
SEIZURE/DETENTION .............................. 142
IPC provisions - Detention of truck containing areca nuts on ground of
forgery of documents, sustainability of seizure under IPC provisions -
See under SEIZURE ................................ 133
IPL Tournament - Business Auxiliary Service - Amount paid by assessee, a
cricket team to overseas agencies for holding negotiations with overseas
players in respect of IPL matches to be conducted outside India, being
not a commission for promotion/marketing/sale of goods but a
predetermined fee for securing players, not taxable particularly when
organizing sport event neither a service nor any goods - Sections 65(19)
and 65(105)(zzb) of Finance Act, 1994 — KPH Dream Cricket Pvt. Ltd. v. Commr.
of C. Ex. & S.T., Chandigarh-I (Tri. - Chan.) ......................... 456
— Business Support Service - Amount paid by assessee, a cricket team to an
overseas entity for providing team logistical liaison, PR and marketing
media services for organizing IPL Cricket Tournament, not liable to
Service Tax under Business Support Service as such cricket tournaments
are not in the nature of business - Sections 65(104c) and 65(105)(zzzq) of
Finance Act, 1994 — KPH Dream Cricket Pvt. Ltd. v. Commr. of C. Ex. & S.T.,
Chandigarh-I (Tri. - Chan.) ................................ 456
GST LAW TIMES  26th March 2020  336