Page 21 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xix
penalty and on payment of same or on furnishing security of amount
payable, goods and vehicle shall be released - It is also provided that if
payment ibid is made/secured, proceedings initiated under Section
129(3) ibid shall be deemed to be concluded - Clearly, adjudication
proceedings thereafter are independent of this procedure - In this case,
petitioner has already furnished security in form of Bank Guarantee of
amount specified by Revenue in manner as required, on the basis of
which goods and vehicle have already been released - Therefore, issuance
of notice under Section 129(3) ibid, citing Apex Court decision in 2019
(31) G.S.T.L. 385 (S.C.), is infructuous - Apex Court in its decision ibid
had only directed that release of goods has to be in terms of statutory
provisions, which has already been done in this case - In view of above,
Revenue Authorities are directed to adjudicate case on merits within 3
months - Till then Bank Guarantee shall remain valid with Revenue and
its invocation is subject to outcome of adjudication - Section 129 of
Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and
Services Tax Act, 2017 - Article 226 of Constitution of India — Skipper
Limited v. Union of India (All.) ............................... 67
Documents - Fake and fabricated documents generated to avail ITC,
anticipatory bail granted to accused - See under BAIL .............. 19
Drawback claimed inadvertently during transition period on export of
goods, refund of IGST not deniable - See under REFUND/REFUND
CLAIM ........................................ 22
Dual investigations on same issue under GST, sustainability thereof - See
under INVESTIGATIONS .............................. 36
— under GST, scope of applicability of bar thereon - See under
INVESTIGATIONS .................................. 4
Employees State Insurance Act, 1948 - See under CENVAT CREDIT ....... 121
Employment Termination Facilitation service - Employees quitting
employment without serving during notice period - Amount received
from them by the employer equal to salary for the said period not taxable
under Section 66E(e) of Finance Act, 1994 as employer not rendered any
taxable service or tolerated any act of the employee but has merely
facilitated sudden exit of employees by imposing cost upon them for
such an act - Notice pay in lieu of sudden termination does not give rise
to rendition of service either by employer or by employees - Section 65 of
Finance Act, 1994 — GE T & D India Limited v. Deputy Commissioner of C. Ex.,
Chennai (Mad.) ...................................... 89
Enquiry in respect of availment of ITC without receipt of goods, writ
jurisdiction not invocable for staying summons - See under WRIT
JURISDICTION .................................... 71
Erection, Commissioning or Installation services, input service credit
admissible - See under CENVAT CREDIT .................... 118
Error - IGST refund on exports during transitional period not deniable for
inadvertent and unintentional error of claiming drawback - See under
REFUND/REFUND CLAIM ............................ 22
Ex parte re-assessment order not sustainable - See under RE-ASSESSMENT .... 92
Exemption - Change in law - Migration to GST - Doctrine of promissory
estoppel - Plea of promissory estoppel cannot be enforced against an act
GST LAW TIMES  2nd April 2020  85