Page 194 - GSTL_30th April 2020_Vol 35_Part 5

664 GST LAW TIMES [ Vol. 35
Detention (Contd.)
inter-State in nature and provisions of SGST not shown to have been
violated - No warrant to levy any penalty as no willfulness in conduct of
dealer - Collection tax and penalty arbitrary, violative of Articles 14, 265
and 300A of Constitution of India - Amount collected to be refunded
with 6% per annum - Section 129(3) of Central Goods and Services Tax
Act, 2017 — Commercial Steel Company v. Assistant Commissioner of State Tax
(Telangana) ....................................... 257
— Seizure of goods and vehicle in transit - Release thereof - Procedure under
GST law - Section 129 of Central Goods and Services Tax Act, 2017/Uttar
Pradesh Goods and Services Tax Act, 2017 which is a complete code for
aforesaid issues, prescribes that on detention/seizure ibid, Revenue shall
issue a notice under sub-section (3) of Section 129 ibid specifying tax and
penalty and on payment of same or on furnishing security of amount
payable, goods and vehicle shall be released - It is also provided that if
payment ibid is made/secured, proceedings initiated under Section
129(3) ibid shall be deemed to be concluded - Clearly, adjudication
proceedings thereafter are independent of this procedure - In this case,
petitioner has already furnished security in form of Bank Guarantee of
amount specified by Revenue in manner as required, on the basis of
which goods and vehicle have already been released - Therefore, issuance
of notice under Section 129(3) ibid, citing Apex Court decision in 2019
(31) G.S.T.L. 385 (S.C.), is infructuous - Apex Court in its decision ibid
had only directed that release of goods has to be in terms of statutory
provisions, which has already been done in this case - In view of above,
Revenue Authorities are directed to adjudicate case on merits within 3
months - Till then Bank Guarantee shall remain valid with Revenue and
its invocation is subject to outcome of adjudication - Section 129 of
Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and
Services Tax Act, 2017 - Article 226 of Constitution of India — Skipper
Limited v. Union of India (All.) .............................. 67
Development of land on behalf of land owner, valuation thereof for purpose
of GST on construction service - See under VALUATION (GST) ........ 235
— of property, classification and rate of GST - See under CONSTRUCTION
SERVICES ...................................... 354
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
Documents - Fake and fabricated documents generated to avail ITC,
anticipatory bail granted to accused - See under BAIL .............. 19
— for availing Cenvat credit - See under CENVAT CREDIT ............ 404
Drawback availing in excess on export, refund of IGST allowed after
deducting excess drawback - See under REFUND/REFUND CLAIM ..... 369
— claimed inadvertently during transition period on export of goods, refund
of IGST not deniable - See under REFUND/REFUND CLAIM ......... 22
GST LAW TIMES  30th April 2020  194