Page 10 - GSTL_30th April 2020_Vol 35_Part 5

viii GST LAW TIMES [ Vol. 35
Detention of goods - Jurisdiction of officer to detain goods - Transit of goods
from Karnataka to Kerala - Detention by officer in Kerala on the ground
that goods misclassified - Tax paid at 12% classifying goods under HSN
Codes 2202 99 20 - Assessee already applied for advanced ruling
pertaining to same matter in Gujarat and matter pending before High
Court with interim stay favouring assessee - Case of bona fide
miscalculation as to whether goods would be exigible to 12% or 28% -
Detention order and consequential notices not sustainable and to be
quashed - Goods to be released with direction that inspecting authority
of Kerala to prepare a report and submit it to assessing authority,
Karnataka for taking action - Section 129 of Central Goods and Services
Tax Act, 2017 — Hindustan Coca Cola Pvt. Ltd. v. Asstt. State Tax Officer, SGST Deptt.,
Palakkad (Ker.) ..................................... 545
Directors remuneration is taxable under GST under RCM - See under
SERVICES ...................................... 580
District Mineral Foundation (DMF) contribution on mining lease,
classification and rate of GST - See under MINING LEASE ........... 590
Economic fraud under GST law, anticipatory bail not granted to accused -
See under BAIL ................................... 551
ER-1 filed regularly, extended period of limitation not applicable - See under
DEMAND ...................................... 576
Exemption admissible on supply of NOC by Government Department - See
under SUPPLY .................................... 606
Facts known to Department before issue of Show Cause Notice, extended
period of limitation not invocable - See under DEMAND ............ 561
False documents issued in name of bogus firms, scope of FIR filed under
GST law - See under OFFENCE .......................... 529
Ferrous Waste and Scrap supply, classification thereof - See under SUPPLY ... 606
FINANCE ACT, 1994 :
— Section 65(19) - See under DEMAND ....................... 561
— Section 65(90a) - See under RENTING OF IMMOVABLE PROPERTY
SERVICE ....................................... 561
— Section 65(105)(zzzza) - See under WORKS CONTRACT SERVICE ...... 574
— Section 73 - Scope of - Element of adjudication is inbuilt - Representation
on show cause notice has to be considered before quantifying Service Tax
dues — Brahmaputra Tele Productions Pvt. Ltd. v. State Bank of India (Gau.) ......... 536
— See also under DEMAND ......................... 576
— Section 73A - See under DEMAND ........................ 561
— Section 75 - See under INTEREST ......................... 536
First Information Report (FIR) under GST law, scope of - See under
OFFENCE ...................................... 529
Goa Mineral Ore Permanent Fund Trust (GMOPFT) on mining lease,
classification and rate of GST - See under MINING LEASE ........... 590
Goods Transport Agency services, rate of GST thereon under RCM - See
under TRANSPORTATION SERVICES ...................... 606
Government of Odisha, Finance Department, Office Memorandum No.
FIN-CTI-TAX-0045/2017/38535/F, dated 10-12-2018 - See under WORKS
CONTRACT ..................................... 533
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