Page 23 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 xxi
Search and seizure (Contd.)
premises, to break open seal and continue search proceedings under
proper Panchnama - In case, they have reasons to believe that goods
stored in godown or documents secreted therein are liable to
confiscation, they are at liberty to do so but sealing has to go - 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
— under GST, jurisdiction thereof - See under JURISDICTION .......... 168
— under GST, scope of - See under INTERPRETATION OF STATUTE ...... 171
Security service, scope of deduction of expenses which are not reimbursable
- See under VALUATION (SERVICE TAX).................... 189
Seizure under GST, jurisdiction thereof - See under JURISDICTION ....... 168
Service Tax paid on premium for employees insurance policies covering
risk/mishappening with the employees during their duty period, eligible
to Cenvat credit - See under CENVAT CREDIT ................. 251
SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006 :
— Rule 2C - See under RESTAURANT SERVICE .................. 210
SERVICE TAX RULES, 1994 :
— Rule 4B - See under GOODS TRANSPORTATION AGENCY SERVICE .... 193
— Rule 7C - See under PENALTY .......................... 219
Short-levy - Demand on the basis of difference in figures of ST-3 returns and
Balance Sheet when not sustainable - See under DEMAND .......... 222
Show Cause Notice - Opportunity to be heard - Confiscation of conveyance
and goods - Petitioners called for hearing in respect of the notice under
Section 130 of Central Goods and Services Tax Act, 2017 on 5-4-2019 -
Concerned authority being not available on that date, and hence, matter
could not be heard - Instead date of hearing shifted to 8-4-2019 -
However, impugned order passed on 5-4-2019 in breach of the principles
of natural justice - Further noting sheet completely blank and there was
nothing on record to indicate the relevant date on which the proceedings
took place - Impugned order of confiscation set aside - Matter remitted to
respondent No. 1 for fresh adjudication after giving opportunity of
hearing to writ-applicants — Mahalaxmi Rexine and Metal Traders v. State Tax
Officer (Guj.) ...................................... 157
Simultaneous penalty under Sections 76 and 78 of Finance Act not
imposable - See under PENALTY ......................... 242
ST-3 return - Difference in figures of ST-3 returns and Balance Sheet,
demand when not sustainable - See under DEMAND .............. 222
— See also under CENVAT .............................. 219
— See also under DEMAND ............................. 222
— See also under PENALTY ............................. 219
— See also under WORKS CONTRACT SERVICE ................. 217
Synthetic woven fabrics, classification of - See under FABRIC .......... 246
Technical glitches in filing GST Forms electronically, date of filing extended
by High Court - See under GSTN PORTAL ................... 155
Tender for road construction - Bidder forced to withdraw bid and forfeit
earnest money deposit on failure separately mention GST rate in tender -
GST LAW TIMES  11th June 2020  23