Page 175 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 645
Rationale of providing support to extent of Central Government’s share
of CGST and IGST also based on reasoning which cannot be questioned
by petitioner - Entire gamut of taxation completely restructured and
petitioner cannot as matter of right claim that Central Government
should bear burden and also give Budgetary support to extent of entire
tax, irrespective of fact that a portion thereof passed on to States - States
not bound to take a cut on tax collected from petitioner under any statute
or any equitable principle such as promissory estoppel - Petitioner cannot
question sharing of Revenues recommended by Finance Commission -
Rationale for fixing 58% having reasonable nexus to support extended
under Budgetary Support Scheme and did not require judicial
intervention - Erstwhile Excise duty and other duties levied by Central
Government in erstwhile regime not comparable with existing CGST -
Plea of promissory estoppel not applicable as recession of notification
and vires of Section 174 of Central Goods and Services Tax Act, 2017 not
challenged — Hero Motocorp. Ltd. v. Union of India (Del.) ................. 99
Arrest - Offence under Section 132 of CGST Act, 2017 - Delegation of power
conferred under Section 69 of Central Goods and Services Tax Act, 2017
by Commissioner of State Tax to Special Commissioner of State Tax and
Additional Commissioners of State Tax in terms of Notification No.
EST/1/Jurisdiction/B.2168, dated 5-7-2017 - Petitioner questioning
legality and validity of impugned notification on the ground that Section
69 ibid mandates that reasonable belief ought to be of Commissioner and
not of delegated authority - HELD : Delegation authorized expressly
under Section 5(3) of Gujarat Goods and Services Tax Act, 2017 - Also,
impugned notification providing that functions delegated to be under
overall supervision of Commissioner - Once powers delegated for
purpose of Section 69 ibid, subjective satisfaction, or rather, reasonable
belief ought to be that of delegated authority - Power under Section 69
ibid may be exercised by authority upon whom power delegated
provided delegatee having reasons to believe that assessee committed
offence under Section 132 of Central Goods and Services Tax Act, 2017 -
Therefore, condition precedent, i.e., ‘reasonable belief’, for purpose of
exercise of power under Section 69 ibid, remains same - Challenge to
legality and validity of impugned notification should fail - Writ-
applications fail — Nathalal Maganlal Chauhan v. State of Gujarat (Guj.) ......... 145
Attachment of Bank account under GST, objection by assessee thereto
cannot be rejected on the ground of limitation - See under
PROVISIONAL ATTACHMENT ......................... 180
Audit of assessee being undertaken regularly, extended period of limitation
not applicable - See under DEMAND ....................... 576
Bail - Anticipatory bail - Generation of fake and fabricated documents
availed or to make others avail illegal input tax credit causing huge loss
to Revenue - Applicants ready and willing to abide by all conditions,
including conditions with regard to powers of Investigating Agency to
file application before competent court for their remand with their rights
to oppose such application on merits kept open - Bail granted with
conditions - Leave to Investigating Agency to apply to competent

GST LAW TIMES  30th April 2020  175