Page 226 - GSTL_30th April 2020_Vol 35_Part 5

696 GST LAW TIMES [ Vol. 35
Registration (Contd.)
— separately when not required to be taken in the State where port of
clearance of import goods located - See under PLACE OF SUPPLY ...... 424
— 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
Reimbursable expenses, Service Tax not leviable - See under COST
REIMBURSEMENT ................................. 202
Release of goods and vehicle detained/seized in transit, procedure thereof -
See under DETENTION/SEIZURE ........................ 67
— and vehicle on simple Bond detained for paying CGST/SGST instead of
IGST on inter-state trade - See under DETENTION ............... 78
— on inter-State supply detained on the ground of misclassification - See
under DETENTION ................................. 545
— Provisional release of goods detained under GST allowed by furnishing
Bank Guarantee only - See under DETENTION ................. 399
— Vehicle found in wrong destination, detention of tax paid goods not
sustainable, tax paid again for getting release of goods to be refunded -
See under DETENTION .............................. 257
Remuneration to Directors is taxable under GST under RCM - See under
SERVICES ...................................... 580
Renting of Immovable Property service - Acquisition of land by
Government of Rajasthan (GoR) undertaking for setting up of thermal
power plant as per agreement entered into with M/s. Raj West Power
Limited (RWPL) - Separate Implementation Agreement signed between
GoR and RWPL for implementation, operation and maintenance of
lignite based thermal power plant and Joint Venture unit (JV) by name of
Barmer Lignite Mining Co. Limited (BLMCL) formed for carrying out
lignite mining - JV company not given title of land and request for
transfer of land, rejected - Demand raised on payment made towards
acquisition of land treating same to be made for transfer of surface right
GST LAW TIMES  30th April 2020  226