Page 11 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] INDEX - 21st May, 2020 ix
Appeal (Contd.)
— Doctrine of merger not applicable when appeal rejected on limitation
(time-bar) - See under MERGER .......................... 305
Appeal to Commissioner (Appeals), High Court has no power to condone
delay - See under WRIT JURISDICTION ..................... 305
Appeal to First Appellate Authority under GST - Delay in filing - Technical
glitches in filing - Condonation of delay - Petitioner on being unable to
file appeal within time under GST law due to GSTN glitches, filing
appeal manually subsequently which dismissed by Appellate Authority
as being time-barred - Since delay was on account of technical glitches,
impugned order set aside - Appeal restored with Appellate Authority
who directed to dispose of same on merits within 45 days - Section 107 of
Central Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — BVD Power Pvt. Ltd. v. State Tax Officer, Gobichettipalayam (Mad.) ........ 338
Appealable order - Order for detention of vehicle and goods - Dismissal of
appeal filed against detention order - Order in Section 129(3) of Central
Goods and Services Tax Act, 2017 can in common wording be construed
as an “order” - Adjudication order passed during pendency of appeal -
Appeal could have been rectified by an amendment appropriately to be
against adjudication order - Authorities ought not to have adopted a
rigid approach and rejected appeal as not maintainable against notice -
Order dismissing appeal set aside - Appeal restored granting liberty to
petitioner to challenge Adjudication order in accordance with law -
Section 129 of Central Goods and Services Tax Act, 2017 - Sections 107
and 129 of Kerala Goods and Services Tax Act, 2017 — Fawas Associated
Agencies v. Asstt. State Tax Officer, Kerala SGST Deptt., Aluva (Ker.) ............ 370
Assessment - Annulment of - Software error in system and nil returns
conceived - Assessee, therefore, unable to file returns of October, 2017
despite its attempt to do so - Gross tax liability for said month as
admitted by assessee same as determined by assessing authority - Fact
that assessee after adjusting eligible ITC paying remaining tax liability on
28-12-2017 not be verified by assessing authority - Mismatch reports
indicative in nature, but cannot be seen as final to conceive any
suppression of turnover/tax - Authority ought to have examined
assessee’s contentions submitted in response to show cause notice - Tax
levied basing on mismatch reports annulled - Section 73 of Central Goods
and Services Tax Act, 2017 — In Re : Sri Kali Krishna Industries (Appellate Authority
- A.P.) ......................................... 377
Avalakki Bran, classification and rate of GST - See under BRAN ......... 404
Bail for offences under GST - COVID-19 - Interim Bail - Evasion of tax of
over ` 20 crores - Direction by Supreme Court to States/Union Territories
to constitute High Powered Committees to decide which prisoners may
be released on interim bail or parole to prevent overcrowding of prisons
so that in case of an outbreak of corona virus in the prisons, spread of
disease is manageable - Direction cannot be treated as a windfall for all
the prisoners even when no imminent threat or apprehension within the
jail premises as on date as regards spread of pandemic - Drastic reduction
in prisoner intake after announcement of lockdown - No congestion in
jail wherein petitioner lodged and no reported case of COVID-19 within
jail premises - State of Bihar not releasing any of the prisoners as jails are
not congested - In view of nature and gravity of offence and the amount
GST LAW TIMES  21st May 2020  11