Page 20 - GSTL_2nd April 2020_Vol 35_Part 1

xviii GST LAW TIMES [ Vol. 35
Constitution of India (Contd.)
— Article 265 - See under WRIT PETITION ..................... 52
Contract of skill and labour in providing photographic services, VAT not
levaible - See under PHOTOGRAPHIC SERVICES ................ 75
Counsel of GST fraudsters arrested as co-accused for assisting in
incorporation of bogus firms, bail admissible - See under BAIL ......... 93
Criminal Offence of alleged Trade Mark violation, bail when granted to
GST registrant - See under BAIL .......................... 16
Default in filing returns, scope of cancellation of registration - See under
INTERPRETATION OF STATUTE.......................... 8
— scope of cancellation of registration - See under REGISTRATION ......... 8
Delay in filing in refund claim, condonation thereof - See under
REFUND/REFUND CLAIM ............................ 135
DEMAND :
— Limitation - Extended Period - Invocation of - Adjustment of R & D Cess
before discharging payment of Service Tax in violation of substantive
condition of Exemption Notification - Impugned case, not case of any
bona fide interpretation inasmuch as wordings of Notifications very
clear, requiring recipient to pay R & D Cess before payment of Service
Tax so as to avail exemption - No justifiable reasons provided by assessee
for not paying R & D Cess in time and for availing exemption without
such payment of R & D Cess - Invocation of longer period of limitation,
correct - Impugned order upheld - Section 73 of Finance Act, 1994 — Inox
Wind Ltd. v. Commissioner of Service Tax, Noida (Tri. - All.) ................. 123
Detention of goods and vehicle in transit - Inter-State Trade - CGST/SGST
paid instead of IGST - Release of goods and vehicles on simple Bond -
Undisputedly said goods were accompanied with a valid E-way Bill and
tax paid invoice - Although invoice is showing inadvertent payment of
CGST/SGST instead of IGST, E-way Bill is correctly showing
involvement of IGST - Therefore, petitioner’s pleading that this
inadvertent mistake in invoice can be corrected by supplier while filing
return, prima facie, has force - While issues raised by Department are
subject matter of adjudication and are not commented upon on merits,
since petitioner has made out a strong case for release of goods and has
no previous adverse record, detained goods and vehicle be released by
furnishing a simple Bond instead of obtaining any Bank Guarantee -
However, department is at liberty to proceed with adjudication as per
law which may be taken up after 20th February, 2020 after supplier has
filed return for relevant month and finished by mid-march - Section 129
of Central Goods and Services Tax Act, 2017/Kerala Goods and Services
Tax Act, 2017 — Umiya Enterprise v. Asstt. State Tax Officer, SGST Deptt., Palakkad
(Ker.) ......................................... 78
— of goods under GST, time-limit for payment of tax thereafter - See under
NOTICE FOR CONFISCATION OF GOODS ................... 64
— Seizure of goods and vehicle in transit - Release thereof - Procedure under
GST law - Section 129 of Central Goods and Services Tax Act, 2017/Uttar
Pradesh Goods and Services Tax Act, 2017 which is a complete code for
aforesaid issues, prescribes that on detention/seizure ibid, Revenue shall
issue a notice under sub-section (3) of Section 129 ibid specifying tax and
GST LAW TIMES  2nd April 2020  84