Page 31 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xxix
Registration cancellation under GST for default in filing returns, scope of -
See under INTERPRETATION OF STATUTE ................... 8
— under GST - Cancellation thereof - Default in filing returns - Continuous
default of six months - Tabular statement filed by petitioner as verified
by Department confirming that while at time of issuance of SCN for
cancellation of registration, there was indeed a continuous default of six
months in filing returns - However, on same date when order of
cancellation was issued, petitioner had filed return in the morning in
respect of one first month - Thus, on date of issuing cancellation order
default in filing return was for continuous period of five months and not
six months - Officer passing cancellation order cannot be faulted as,
return having been filed online, he was not aware of it nor did petitioner
inform immediately or thereafter about filing of return for one month -
Since said continuous default of six months is required not only at stage
of issuing SCN but also at stage of issuing cancellation order, impugned
order quashed - However, Department at liberty to take any other action
as per law for such default and also at liberty to initiate cancellation
proceedings as and when default subsequently becomes continuous for
six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017
- Article 226 of Constitution of India — Phoenix Rubbers v. Commercial Tax
Officer, SGST Deptt., Palakkad (Ker.) ............................ 8
Release of goods and vehicle detained/seized in transit, procedure thereof -
See under DETENTION/SEIZURE ......................... 67
— on simple Bond detained for paying CGST/SGST instead of IGST on
inter-state trade - See under DETENTION ..................... 78
Restrictions on tax deduction in respect of tender filing during pre-GST
regime - See under GST LEVY ........................... 3
Returns filing defaulted, scope of cancellation of registration - See under
INTERPRETATION OF STATUTE ......................... 8
— scope of cancellation of registration - See under REGISTRATION ........ 8
Service of adjudication order established, dismissal of appeal for delay in
filing sustainable - See under APPEAL TO COMMISSIONER (APPEALS) . . 141
Service Tax amount paid by mistake, limitation for refund applicable - See
under REFUND/REFUND CLAIM ........................ 129
— paid under mistake of law, limitation for refund - See under
REFUND/REFUND CLAIM ............................ 52
— paid under mistake of law, refund not deniable - See under
REFUND/REFUND CLAIM ............................ 52
Service Tax (Determination of Value) (2nd Amendment) Rules, 2012 - See
under VALUATION (SERVICE TAX) ....................... 52
SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006 :
— Rule 2A - See under VALUATION (SERVICE TAX) ................ 52
Special Economic Zone Unit provided with services, refund of Cenvat
credit admissible - See under REFUND/REFUND CLAIM ........... 121
Stay cannot be granted by invoking writ jurisdiction against summons
issued under GST law - See under WRIT JURISDICTION ............ 71

GST LAW TIMES  2nd April 2020  95