Page 13 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] INDEX - 7th May, 2020 xi
Insurance charges on Motor Vehicle for transport of Director and
Employees, ITC not admissible - See under INPUT TAX CREDIT (ITC) .... 135
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 16(2) - See under INPUT TAX CREDIT (ITC) ............... 94
Interest - Delayed payment of interest amount - Assessee pleading interest,
compensatory in nature and delay of 10 years in getting interest
refunded, entitles assessee to be compensated for same - HELD : As per
Section 11BB of Central Excise Act, 1944, interest is allowed on delayed
refunds but provision silent about any interest on delayed payment of
interest as claimed herein - Inordinate delay for grant of justified claim
may entitle person to get compensation against that delay - However,
Tribunal not empowered to award compensation as not being provided
by statute - Also claim for interest on amount of delayed interest cannot
be called as claim of compensation suo motu - Section 11BB of Central
Excise Act, 1944 as applicable to Service Tax vide Section 83 of Finance
Act, 1994 — Arihant Tiles & Marbles Pvt. Ltd. v. Commissioner (Appeals), Jodhpur (Tri. -
Del.) .......................................... 71
— Delayed payment of interest amount - Rule of first appropriating interest
applicable only to debts or to decreetal amount - Said rule of
interpretation otherwise contained in Order 21 Rule 1 of Code of Civil
Procedure, 1908 relating to execution of decrees for recovery of money -
Such provision stands absolutely excluded from Central Excise Act, 1944
- Further, clarification by Hon’ble Apex Court in V. Kala Bharathi to the
effect that, “after such appropriation the decree holder is entitled to
interest only to the extent of unpaid principal amount. Hence, the interest
be calculated on the unpaid principal amount”, stands unsatisfied by
assessee - No infirmity in orders under challenge and same, upheld -
Section 11BB of Central Excise Act, 1944 as applicable to Service Tax vide
Section 83 of Finance Act, 1994 — Arihant Tiles & Marbles Pvt. Ltd. v.
Commissioner (Appeals), Jodhpur (Tri. - Del.) ......................... 71
Interpretation of statute - Literal interpretation - Interpretation that words
of statute must be construed according to plain, literal and grammatical
meaning of words — State of Andhra Pradesh v. Linde India Ltd. (S.C.) .......... 3
Investigations under GST - Simultaneous investigations by Central and
State GST authorities - Copies of seized documents, supply thereof -
Petitioner directed to apply to CGST authorities to obtain copies of
documents seized by them during investigations - Central Tax
Authorities to provide copies of these documents within three weeks to
enable petitioner to join investigations initiated by State Tax Authorities -
Petitioner also directed to co-operate with both authorities in
investigations - Section 70 of Central Goods and Services Tax Act,
2017/Orissa Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — Swatik Ingot Pvt. Ltd. v. Chief Commr. of GST, Central Excise
& Customs (Ori.) ..................................... 23
Judicial discipline and propriety demands that precedent orders of higher
forums be followed by lower authorities - See under STRICTURES ....... 77
Laundry services and Heritage Walk services - Such services being nowhere
else classified in GST Acts, classifiable as ‘other services’ under HSC
Code 9997 99 - Rate of GST will be 18% with ITC — In Re : Mangaldas Mehta
and Co. Limited (A.A.R. - GST - Guj.) ........................... 140
GST LAW TIMES  7th May 2020  13