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J54 GST LAW TIMES [ Vol. 36
CESTAT Notifications
CESTAT (Procedure) Rules, 1982 - Amendment. — The President, Cus-
toms, Excise and Service Tax Appellate Tribunal has amended the Customs, Ex-
cise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 to, inter alia,
provide for incorporation of information such as mobile number, e-mail address,
etc., in the Memorandum of Appeal or Cross Objection and filing of soft copies of
the Paper Book stored in two pen drives along with such Paper Book. Provisions
for allowing the hearing of Appeal or Cross Objection through appropriate video
conferencing platform have also been added. Every application for stay to be ac-
companied by soft copies of the stay application, the relevant orders and the
documents stored in two pen drives etc. — CESTAT Notification No. 1/2020, dated
11-5-2020. (See page S8)
GST Departmental Clarifications
Parcel/Transporting/Courier Agencies having GST Registration liable
for detention and seizure - Further instructions. — Noticing that in the case of
Parcel/Transporting/Courier consignments, the accompanying goods and con-
signments in transit though fully compliant to the provisions of the GST Act are
also simultaneously getting detained along with the defective consignments and
eventually results in the expiry of the E-way Bills of the genuine consignments,
the Commissioner of State Tax, SGST Department, Kerala, in order to remove the
hardships to such genuine consignments, has issued instructions to the Proper
Officers, while detaining the Parcel/Transporting/Courier consignments. —
Commissioner of State Tax, SGST Department, Kerala, Circular No. 1/2020, dated 19-1-
2020. (See page C7)
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