Page 274 - GSTL_26th March 2020_Vol 34_Part 4

768 GST LAW TIMES [ Vol. 34
Writ jurisdiction (Contd.)
only on the recommendation of the Council - If the Commissioner while
exercising his powers under Rule 120A ibid can extend the time period
for purpose of filing of a revised declaration by a registered person in
FORM GST TRAN-1 for an unlimited or an indefinite period, it would
simply mean that any registered person can avail benefit of filing a
revised declaration in FORM GST TRAN-1 for an unlimited or indefinite
period of time after submitting a declaration electronically in FORM GST
TRAN-1 under Rule 117 ibid - That surely could not be purpose and
intention of legislature - Thus, a writ in the nature of mandamus, cannot
be granted - Article 226 of Constitution of India — Ingersoll-Rand Technologies
and Services Pvt. Ltd. v. Union of India (All.) ........................ 119
— Writ jurisdiction at show cause notice stage not to be exercised generally,
authority issuing the same presumably in a better position to ascertain
and understand the complexity of fact matrix more particularly arising
under special legislations - Article 226 of Constitution of India — MFAR
Constructions Pvt. Ltd. v. Union of India (Kar.) ....................... 39
Writ Petition - Maintainability of - Challenge made only against
consequential proceedings arising out of the powers vested on 5th
respondent viz. Municipality under Sections 118 and 161 of Puducherry
Municipalities Act, 1973 without challenging the original/main
proceedings or relevant provision of law, by petitioner - Accordingly,
writ petition not maintainable - Article 226 of Constitution of India —
Balaji Theatre v. Chief Secretary, Government of Puducherry (Mad.) .............. 82
Zero-rated supply/refund of IGST not deniable for availing drawback at
higher rate - See under REFUND/REFUND CLAIM ............... 27
— Scope of restrictions on refund of accumulated ITC - See under
REFUND/REFUND CLAIM ............................ 196
— to SEZ in one State from supplier in another State, place of supply - See
under SEZ ...................................... 102
— See also under REFUND/REFUND CLAIM .................... 90
Zinc Electroplating on job work - Supply of services - Classification - Rate
of GST - Factually established that principal is sending unplated
components to applicant, who is fully covered under definition of job
worker under GST law, for getting these components electroplated and
returned - Accordingly said activity of electroplating is a treatment or
process applied on goods belonging to others and is thus covered under
‘supply of services’ in terms of Schedule-II to Central Goods and Services
Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Said
supply is classifiable under Heading 9988 as Manufacturing services on
Physical Inputs owned by others - As regards rate of GST, it would be
18% (9% CGST + 9% SGST) prior to 30-9-2019 under S. No. 26 of
Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - However, w.e.f. 1-
10-2019, in view of amendment in notification ibid, rate of GST would
depend as to whether goods are owned by a registered person or by an
unregistered person - In case of registered person rate of GST would be
12% (6% CGST + 6% SGST) but in case of unregistered person, it would
remain 18% (9% CGST + 9% SGST) - Sections 7 and 9 of Central Goods
and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act,
2017 — In Re : Electroplating and Metal Finishers (A.A.R. - GST - T.N.) ........... 641
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GST LAW TIMES  26th March 2020  370