Page 25 - GSTL_21st May 2020_Vol 36_Part 3

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Value of supply - Freight and insurance charges - Mode of delivery being by
road on freight pre-paid door-delivery basis, applicant has to transport
the goods and deliver the power packs to the recipient - Hence, freight
and insurance charges are part of the value of supply of power packs,
supply contract being a contract for supply of power packs and the value
of the contract is the sum total of the value of power pack plus all charges
charged to the recipient for anything done till goods are delivered to
recipient - Supply of power packs and supply of freight and insurance
services involved in such power packs to be treated as “supply of power
packs” and applicable tax related to such power packs and the time of
supply would apply to the entire transaction as it applies to the “supply
of power packs” — In Re : San Engineering & Locomotive Co. Ltd. (A.A.R. - GST - Kar.) . . 406
VAT Assessment under Fast Track - Reopening thereof - Limitation -
Impugned order levying additional tax and penalty issued by reopening
assessment completed 14 years ago under fast track assessment scheme -
Merely because said scheme’s provisions did not mention any limitation
period, does not mean that general limitation provisions for escaped
assessment (5 years) would not be applicable - Even otherwise,
assessment under said scheme could have been reopened only on
emergence of additional material which is not forthcoming in this case -
In view of aforesaid, impugned order of reassessment quashed - Sections
17 and 19 of Kerala General Sales Tax Act, 1963 - Article 226 of
Constitution of India — K. Sasilal v. Fast Track Assessment Team, SGST Deptt.,
Alappuzha (Ker.) .................................... 326
Vegetables - Leguminous vegetables - Parched/puffed gram - Product also
referred commercially as fried grams and “Hurigadale” or “Putani” in
Kannada - Product obtained by drying and puffing of Bengal gram seeds
by applying dry heat - Process not involving use of salt or oil - C.B.I. & C.
Circular No. 113/32/2019-GST, dated 11-10-2019 clearly stating such
products would be classified under HSN Code 0713 - Product attract GST
@ 5% in terms of S. No. 25 of Notification No. 1/2017-C.T. (Rate) if
branded and packed in unit containers - And exempted from GST in all
other cases in terms of Serial No. 45 of Notification No. 2/2017-C.T.
(Rate) — In Re : Sri Bhagyalakshmi Trading Corporation (A.A.R. - GST - Kar.) ........ 380
Vehicle entry fees - Collection of vehicle entry fees, classification and rate of
GST - See under SUPPLY OF SERVICE ...................... 435
Works Contract services as composite supply, taxability of - See under
COMPOSITE SUPPLY ............................... 467
Writ jurisdiction - Condonation of delay in filing appeal - When Statute is
clear about the limitation, High Court cannot invoke writ jurisdiction to
direct appellate authority to entertain appeal - Article 226 of Constitution
of India — Debabrata Mishra v. Commissioner of Central Tax and GST (Ori.) ........ 325
— Maintainability - Existence of alternative statutory remedy - Appeal to
Commissioner (Appeals) - Limitation - Condonation of delay in filing
appeal - Powers of High Court - Writ petition after expiry of limitation
period for filing appeal to challenge assessment order - Appeal to
Commissioner (Appeals) filed after prescribed limitation period
dismissed as delay in filing appeal not satisfactorily explained - High
Court could not have condoned delay by allowing writ petition filed
thereafter - High Court cannot disregard statutory period for redressal of
grievance and entertain writ petition as matter of course - That High
Court had wide powers not to mean that it would issue writ inconsistent
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