Page 16 - GSTL_11th June 2020_Vol 37_Part 2

xiv GST LAW TIMES [ Vol. 37
Interest for delayed payment of Service Tax when not justified - See under
CENVAT ....................................... 219
— on delayed refund - Not granted as assessee failed to take effective steps
subsequent to order passed by assessing authority - Once refund order
made, necessarily interest must follow - Direction to Authorities to pay
interest as applicable for relevant period - Section 11BB of Central Excise
Act, 1944 as applicable to Service Tax vide Section 83 of Finance Act, 1994
— Sujaya D. Alva v. Commissioner of C. Ex. & S.T., Mangaluru (Kar.) ............ 147
Interpretation of Statute - Sealing of premises - Statutory provisions, i.e.,
Section 67 of Central Goods and Services Tax Act, 2017 providing that
sealing has to be resorted only if access to premises is denied - Any other
reason cannot be ground for resorting to sealing of premises - Section 67
of Central Goods and Services Tax Act, 2017 - Article 226 of Constitution
of India — Anopsinh Kiritsinh Sarvaiya v. State of Gujarat (Guj.) .............. 171
— Search and seizure under GST - Section 67 of Central Goods and Services
Tax Act, 2017 empowering proper officer, not below the rank of Joint
Commissioner, to either search himself or authorized search by other
subordinate officer on reasons to believe that goods liable to confiscation
or documents relevant to enquiry are secreted at any place and to seize
such goods/documents - Said provision also empowers the authorized
officer to seal or break open door of any premises where access to such
premise is denied - Section 67 of Central Goods and Services Tax Act,
2017 - Article 226 of Constitution of India — Anopsinh Kiritsinh Sarvaiya v. State
of Gujarat (Guj.) ..................................... 171
Interpretational issue, extended period of limitation not invocable - See
under DEMAND .................................. 210
Joint venture with income sharing arrangement, relationship is not that of
service provider/recipient - See under RENTING OF IMMOVABLE
PROPERTY SERVICE ................................ 236
Jurisdiction - Inspection, search and seizure - Form GST INS-03, which deals
with the order of Prohibition, issued to proprietor of MAT Parcel Service
premises under Section 67(2) of Central Goods and Services Tax Act, 2017
by an officer, i.e., 1st respondent-Deputy Assistant Commissioner (ST)
without any written authorization - Power of inspection under Section 67
ibid being specified to an officer not below the rank of Joint
Commissioner, order passed by respondent No. 1, without reference to
the order of authorization in writing, is illegal and without jurisdiction —
Mahendra Kumar Indermal v. Dy. Asstt. Commr. (ST), Vijayawada (A.P.) ........... 168
Law on the point not clear, extended period of limitation not invocable - See
under DEMAND .................................. 210
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ....................................... 235
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ..................... 189, 210, 240, 242, 246
Limitation for refund - See under REFUND/REFUND CLAIM .......... 185
Manpower Recruitment or Supply Agency service - Taxability after 16-6-
2005 when same provided by an individual or proprietorship concern -
As per amended definition of Manpower Recruitment or Supply Agency

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