Page 15 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 xiii
Finance Act, 1994 (Contd.)
— Section 86 - See under APPEAL TO APPELLATE TRIBUNAL ......... 235
Form GST TRAN-1 could not be filed due to technical glitches, date
extended by High Court - See under GSTN PORTAL .............. 155
— wrongly filed due to technical difficulties in portal, revision thereof
permissible - See under INPUT TAX CREDIT (ITC) ............... 160
Goods Transportation Agency Service - Activity of transportation of Ready
Mix Concrete (RMC) by using transit mixers of appellant by road -
Consignment note issued by appellant (GTA) containing all particulars as
mentioned in Rule 4B of Service Tax Rules, 1994 - Such activity
performed by GTA-appellant for another viz. mine owners and
performed for a consideration - Consequently, appellant rendering GTA
service by transporting RMC from one place to another as per the
directions of the service recipient - Sections 65(50b) and 65(105)(zzp) of
Finance Act, 1994 — Gunesh Logistics v. Commissioner of C. Ex. & Service Tax, Jaipur-I
(Tri. - Del.) ....................................... 193
GSTN portal - Technical glitches in filing GST Forms electronically - Date of
submitting declaration electronically in Form GST TRAN-1 by assessee to
be extended - Rule 97A of Central Goods and Services Tax Rules, 2017 —
Jaganathan Engineering Works v. CGST Nodal Officer for IT Grievance Redressal, Chennai
(Mad.) ......................................... 155
Hearing - Natural justice violated by not granting hearing opportunity
before passing order of confiscation - See under SHOW CAUSE NOTICE . . 157
Hiring and Renting of Vehicles, demand under Rent-a-Cab Scheme
Operator Service sustainable - See under RENT-A-CAB SCHEME
OPERATOR SERVICE ............................... 242
Income tax returns and FORM AS 26, demand of Service Tax based on these
not sustainable - See under DEMAND ...................... 252
Input service - See under CENVAT CREDIT .................... 251
Input service credit admissible on repair and maintenance under Warranty
Services - See under CENVAT CREDIT ...................... 180
— admissible on transportation charges upto Port of Export, same being
place of removal - See under CENVAT CREDIT ................. 220
Input Tax Credit (ITC) - Transitional credit - Revision of FORM GST
TRAN-1 - Inability to file revised Form GST TRAN-1 within prescribed
period on account of technical difficulties on common portal - HELD :
Form GST TRAN-1 uploaded erroneously showing “ZERO” balance for
Cenvat credit admissible as Input Tax Credit - Therefore, as per
provisions of Section 140 of Central Goods and Services Tax Act, 2017
read with Rule 117 of Central Goods and Services Tax Rules, 2017,
petitioner entitled to carry forward Cenvat credit - As per C.B.I. & C.
Order No. 1/2020-GST, dated 7-2-2020, period for submission of
declaration in form of GST TRAN-1 extended till 31st March, 2020 -
Petitioner also entitled to get one more chance to submit declaration in
Form GST TRAN-1 - Section 140 of Central Goods and Services Tax Act,
2017 read with Rule 117 of Central Goods and Services Tax Rules, 2017 —
RSK Industries Pvt. Ltd. v. Union of India (Guj.) ...................... 160
Inspection, search and seizure under GST, jurisdiction thereof - See under
JURISDICTION ................................... 168

GST LAW TIMES  11th June 2020  15