Page 28 - GSTL_2nd April 2020_Vol 35_Part 1

xxvi GST LAW TIMES [ Vol. 35
Port services - Non-speaking order of appellate Tribunal on refund of
service tax not sustainable - See under APPELLATE TRIBUNAL ........ 29
Powers of Tribunal to grant refund beyond time-limit - See under
REFUND/REFUND CLAIM ............................ 129
Procedure under GST law for release of goods and vehicle seized/detained
during transit - See under DETENTION/SEIZURE ............... 67
Promissory estoppel cannot be enforced against an Act done in accordance
with statutory provisions of law - See under EXEMPTION ........... 99
— not applicable on area based exemptions after introduction of GST - See
under AREA BASED EXEMPTION ........................ 99
Quitting employment without serving during notice period, service tax not
levaible on amount received - See under EMPLOYMENT
TERMINATION FACILITATION SERVICE ................... 89
R & D Cess - Recipient of transfer of technology services from abroad, scope
of admissibility of exemption from service tax to extent R & D Cess - See
under CESS ..................................... 123
Re-assessment - Ex parte order - Assignment note issued to Deputy
Commissioner relating to tax periods 2010-2011 and 2011-2012
considered to be assignment issued even to tax period 2012-2013
resulting in issuance of re-assessment notice to reassess assessee for tax
period 2012-2013 - Jurisdiction of officers to proceed with reassessment
relating to tax period 2012-2013 not clear amongst concerned authorities -
Assessee appeared before authority who issued notice - Said ought to
have transferred proceedings initiated by him before competent
authority - Ex parte reassessment order to be set aside - Proceedings
remitted to competent authority to redo assessment after providing
opportunity of hearing to assessee - Section 39 of Karnataka Value Added
Tax Act, 2003 — Suma Oil Agencies v. Commissioner of Commercial Taxes, Bengaluru
(Kar.) ......................................... 92
Recipient of transfer of technology services from abroad, scope of
admissibility of exemption from service tax to extent R & D Cess - See
under CESS ..................................... 123
Recovery of Dues - Adjustment of refund - Suo motu adjustment - Natural
justice - Unilateral decision to adjust part of sanctioned refund against
disputed interest liability not only violating natural justice but also falls
short of fairness standards expected of statutory authorities - Existence of
power to recover dues not meaning that same can be done suo motu
without grant of hearing - Accordingly, impugned order set aside -
Matter remanded to authorities for consideration afresh after hearing
petitioner and decide issue within eight weeks - Section 79 of Central
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India —
DPK Engineers Private Limited v. Union of India (Kar.) ................... 18
REFUND/REFUND CLAIM :
— adjustment for recovery of dues, suo motu adjustment violating natural
justice - See under RECOVERY .......................... 18
— Cenvat credit - Services provided to SEZ Unit - Issue no longer res integra
in view of decision of Tribunal in 2016 (46) S.T.R. 751 (Tri.-Del.) - Cenvat
GST LAW TIMES  2nd April 2020  92