Page 22 - GSTL_21st May 2020_Vol 36_Part 3

xx GST LAW TIMES [ Vol. 36
Registration cancellation - Appeal against cancellation of registration -
Limitation - Delay in filing - Condonation - Statutorily, a period of three
months is prescribed for filing appeal under such cases which can be
extended further by competent appellate authority by one month - In
instant case appeal has been filed beyond four months which cannot be
condoned by said authority even on genuine ground of illness of
petitioner - When law is clear about limitation, High Court also cannot
direct appellate authority to condone delay - However, petitioner at
liberty to file application for restoration/reissuance of registration -
Section 107 of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — Debabrata Mishra v. Commissioner of Central Tax and GST
(Ori.) ......................................... 325
Re-issuance of cancelled registration certificate, scope of - See under
REGISTRATION .................................. 325
Rejected duty paid goods returned after introduction of GST, scope of
refund - See under REFUND/REFUND CLAIM ................. 373
Release of detained accused due to COVID-19 when not allowed - See under
DETENTION .................................... 353
Religious books exempted from GST - See under BOOKS ............. 402
Renting of precincts of religious place - Renting of commercial shops -
Services exempt if rental value less than ` 10,000 per month per shop in
terms Serial No. 13 of Notification No. 12/2017-C.T. (Rate) and Serial No.
13 of Notification (12/2017) No. FD 48 CSL 2017 - If rent per shop more
than ` 10,000 per month, same would be liable to tax at 9% CGST under
SAC 9972 under Serial No. 16 of Notification No. 11/2017-C.T. (Rate) and
at 9% KGST under Serial No. 16 of Notification (11/2017) No. FD 48 CSL
2017 - Services of providing accommodation to pilgrims - Exempted if
charges less than ` 1000 per day per room vide Notification No. 12/2017-
C.T. (Rate) and Notification (12/2017) No. FD 48 CSL 2017 - Renting out
of Kalyanamandapams - Rented out by charitable trust - Exempted from
CGST and KGST, if rental less than ` 10,000 per day in terms of Serial No.
13(b) of Notification No. 12/2017-C.T. (Rate) and Notification (12/2017)
No. FD 48 CSL 2017 — In Re : Sri Malai Mahadeshwara Swamy Kshethra Development
Authority (A.A.R. - GST - Kar.) .............................. 435
Re-opening of VAT assessment under Fast Track, limitation thereof - See
under VAT ASSESSMENT ............................. 326
Restoration of cancelled registration certificate, scope of - See under
REGISTRATION .................................. 325
Return of rejected duty paid goods after introduction of GST, scope of
refund - See under REFUND/REFUND CLAIM ................. 373
Reversal of credit on mismatch issue, scope of - See under INPUT TAX
CREDIT (ITC) .................................... 333
RG-1 register - See under REFUND/REFUND CLAIM ............... 373
Right to collect charge and provide service, rate of GST thereon - See under
TENDER ....................................... 435
— for vahana pooja, classification and rate of GST - See under SUPPLY OF
SERVICE ....................................... 435
Right to collect service charges, classification and rate of GST - See under
SUPPLY OF SERVICE ................................ 435

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