Page 11 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 ix
Input Tax Credit - Transitional credit - Filing of Form GST TRAN-1 -
Mistake due to technical/system error and failure in filing/uploading a
declaration electronically in Form GST TRAN-1, in fact, one of column
not filed by assessee - Direction to Nodal Officer to look into issue so that
assessee can upload correct figure and revised GST-TRAN-1 form so that
he can get benefit of input tax credit - Section 140 of Central Goods and
Services Tax Act, 2017 — Global Ceramics Pvt. Ltd. v. Union of India (Gau.) ....... 180
— Transitional credit - Filing of Form GST TRAN-1 - Technical glitch in
uploading correct figure of amount and inadvertent error made by
assessee - Assessee permitted to file or revise already filed incorrect
statutory Form TRAN-1 either electronically or manually within 45 days -
Authorities at liberty to verify genuineness of claim - Assessee not to be
denied of its legitimate claim of credit due to non-filing of TRAN-1 by 27-
12-2017 - Authority not to cancel assessee’s GST registration - Section 140
of Central Goods and Services Tax Act, 2017 — Rathi Iron & Steel Industries Ltd.
v. Union of India (M.P.) ................................. 173
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 7(1) - See under INTER-STATE SUPPLY ................. 239
— Section 8 - See under INTRA-STATE SUPPLY .................. 239
— Section 10(1)(b) - See under INTRA-STATE SUPPLY .............. 239
Interest on delayed payments - Refund after substantial period of delay - No
explanation from Department for delay ranging from 94 days to 290 days
- Assessee entitled to 9% per annum interest from date of filing of GSTR-
03 in peculiar facts and circumstances of the case - No case made out for
review of the order passed by this Court - Sections 54 and 56 of Central
Goods and Services Tax Act, 2017 - Rule 94 of Central Goods and Services
Tax Rules, 2017 — Union of India v. Willowood Chemicals Pvt. Ltd. (Guj.) ........ 175
Interest rate on refund of Deposit - See under REFUND/REFUND CLAIM ... 171
Interpretation of exemption notification - Notification to be strictly
construed - Conditions for taking benefit under notification also to be
strictly interpreted - Wordings of notification when clear, plain language
of notification be given effect to - Court cannot add or substitute any
word while construing notification either to grant or deny exemption —
Kultar Exports v. Commissioner of Central Excise, Delhi-I (Del.) ............... 208
Interpretation of statute - Strict and literal construction - Section 83 of
Central Goods and Services Tax Act, 2017 to be construed literally and
strictly — Amazonite Steel Pvt. Ltd. v. Union of India (Cal.) ................ 184
— Tax Administration cannot interpret legislative provisions based on their
own perception of trade practise - They cannot supply words to
legislative provisions to cure omissions of legislature - If they felt
assessee/dealer was taking unintended benefit of legislative provisions,
proper course would be legislative amendment — Commercial Taxes Officer v.
Bombay Machinery Store (S.C.) .............................. 161
Inter-State Sales - Goods delivered to carrier for transmission in course of
inter-State sale - Transfer of title documents subsequent to goods
reaching location within destination State - Timeframe within which
delivery of goods to be taken from carrier - HELD : First explanation to
Section 3 of Central Sales Tax Act, 1956 does not qualify ‘delivery’ with
any timeframe within which such delivery has to take place - Hence, it
was impermissible for State Tax Administration to fix such timeframe - It
GST LAW TIMES  14th May 2020  11