Page 18 - GSTL_21st May 2020_Vol 36_Part 3

xvi GST LAW TIMES [ Vol. 36
2017 even for recovery of interest under Section 50 ibid - Amount of
interest cannot be termed as an amount payable under the Act or the
Rules till such adjudication is completed by the Proper Officer -
Consequently, without initiation of any adjudication proceedings, no
recovery proceeding under Section 79 ibid can be initiated for recovery of
the interest amount - Respondent Authorities can initiate appropriate
adjudication proceeding either under Section 73 or 74 ibid (as the case
may be) against the petitioner-assessee and determine the liability of
interest, if any, in accordance with law after giving due opportunity of
hearing to the petitioner — Mahadeo Constuction Co. v. Union of India (Jhar.) ...... 343
Interim Bail for GST offence not granted - See under BAIL ............. 339
KERALA GENERAL SALES TAX ACT, 1963 :
— Section 17 - See under VAT ASSESSMENT .................... 326
— Section 19 - See under VAT ASSESSMENT .................... 326
KERALA GOODS AND SERVICES TAX ACT, 2017 :
— Section 107 - See under APPEALABLE ORDER.................. 370
— Section 129 - See under APPEALABLE ORDER.................. 370
Lease of immovable property - Five lessors including applicant collectively
leasing out their property to a company under single agreement -
Applicant not providing service in individual capacity to lessee, but as a
part of group of lessors - No information provided regarding registration
or constitution of group, whether they have entered into a partnership or
association, etc. - Lessors providing services of leasing of building for
business or commerce to company - Layout of leased premises does not
fit into meaning of a dwelling which means a house - Entire leased
premises having 42 rooms, which cannot be termed as a residential
dwelling - Even if given for residential purposes, the services provided
not for use as residence by lessee - Services by a hotel, inn, guest house,
club-site or campsite, by whatever name called, or other commercial
places for residential or lodging purposes are covered by different entries
in schedule of Notification No. 9/2017-I.T. (Rate) or under different
notifications - Rooms though given on rent for residential purposes
would not amount to residential dwelling - Lessors (as an entity) to
charge GST while issuing invoice for the lease services to company
provided they are registered under Central Goods and Services Tax Act,
2017 - Lease services does not fall under exemption as “Services by way
of renting of residential dwelling for use as residence” as listed in Serial
No. 13 of Notification No. 9/2017-I.T. (Rate) — In Re : Taghar Vasudeva Ambrish
(A.A.R. - GST - Kar.) ................................... 457
Leguminous vegetables, classification and rate of GST - See under
VEGETABLES .................................... 380
Liability for payment of interest for delayed payment of GST and filing of
return not automatic but notice is required to be issued - See under
INTEREST ...................................... 343
Limitation - Doctrine of merger not applicable when appeal rejected on
limitation (time-bar) - See under MERGER .................... 305
— for filing appeal against cancellation of registration - See under
REGISTRATION CANCELLATION ........................ 325
— for re-opening of VAT assessment under Fast Track - See under VAT
ASSESSMENT UNDER FAST TRACK ...................... 326
GST LAW TIMES  21st May 2020  18