Page 23 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xxi
Fraudulent ITC passing by issuance of Invoices without supply of goods,
scope of Bail to Chartered Accountant for connivance - See under BAIL .... 32
Generation of fake and fabricated documents to avail ITC, anticipatory bail
granted to accused - See under BAIL ........................ 19
GST - Implementation of - Taxpayers had difficulties in understanding
complex procedures and Government itself faced huge challenges -
Original model of matching of invoices for purchase could not be
implemented and truncated version of returns was introduced -
Innumerable circulars and notifications were issued in quick succession,
extending deadlines, introduction of fresh procedures and such other
measures - Resultantly taxpayers were confused despite Government
efforts and influx of cases — Tma International Pvt. Ltd. v. Union of India (Del.) ..... 22
GST levy on Government Contracts - Tender filed during pre-GST regime -
Restrictions on tax deduction - Petitioner pleading that while filing
Tender Documents for repair and maintenance contract for Railways in
pre-GST regime, he had factored only that portion of tax which was
leviable at that time while GST rate of 12% came into force subsequently -
HELD : Factually established that Railways had issued LOA on 28-7-2017
when GST Act having been enacted on 12-4-2017 had come into force on
1-7-2017 - LOA specifically mentioned about levy of GST at applicable
rates - Payment for contract has also been received - Accordingly,
petitioner’s contention of restricting deduction of tax amount, not
acceptable - Section 9 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India — Bhim Dutt Pande v. Union of India (All.) ..... 3
IGST refund on exports during transitional period not deniable for
inadvertent and unintentional error of claiming drawback - See under
REFUND/REFUND CLAIM ............................ 22
Implementation of GST, difficulties during transition - See under GST ...... 22
Indian port - Ocean freight on supply/delivery of goods at Indian port,
IGST not leviable - See under INTEGRATED GOODS AND SERVICES
TAX (IGST) ...................................... 82
Input services credit admissible on Erection, Commissioning and
Installation services - See under CENVAT CREDIT ............... 118
— on Medical Insurance for employees of service provider, matter referred
to Larger Bench of Tribunal - See under CENVAT CREDIT .......... 121
Input Tax Credit availed by generating fake and fabricated documents,
anticipatory bail granted to accused - See under BAIL .............. 19
— passing by issuance of Invoices without supply of goods, scope of Bail to
CA for connivance - See under BAIL ........................ 32
— Transitional credit - Time-limit for availment - Non-filing of GST TRAN-1
within due date - Order holding that right to avail such credit a
substantive right and cannot be allowed to be lapsed by application of
Rule 117 of Central Goods and Services Tax Rules, 2017 on failure to file
necessary forms within due date prescribed therein - Assessee permitted
to file declaration in Forms GST TRAN-1 and GST TRAN-2 to claim
transitional credit of eligible duties in respect of inputs held in stock on
appointed day in terms of Section 140(3) of Central Goods and Services
Tax Act, 2017 - Finding that due date contemplated under Rule 117 ibid
for purposes of claiming transitional credit procedural in nature and
GST LAW TIMES  2nd April 2020  87