Page 24 - GSTL_11th June 2020_Vol 37_Part 2

xxii GST LAW TIMES [ Vol. 37
GST rate originally notified came to be modified and segregated into two
- Obligatory on parts of respondents to have provided separate columns
in tender issued on 9-9-2019 - Clear stipulations in clause 12.4 of
Instructions To Bidders (ITB), read with Section 9 of Central Goods and
Services Tax Act, 2017 that payment of GST was to be liability of awarder
- Mentioning or non-mentioning of rate of GST to be of no consequence
as it was a ‘constant figure’ with regard to which no alteration can be
thought about either by bidder or by awarder - In case of mistake or
failure to quote proper amount with reference to duties/taxes payable
open for respondents to have ‘re-evaluated the bid’ in terms of clause
23.3 read with clause 23.2.3 of ITB to work out actual quote and to
identify bidder - Proceedings sought to be pursued hastily without
considering objection/explanation raised by petitioner -
Order/proceedings dated 9-1-2020 not sustainable and set aside - Open
to respondents to re-evaluate bid submitted by all participants including
petitioner and to work out actual bid amount - Article 226 of Constitution
of India — Shanti Enggicon Pvt. Ltd. v. NTPC Ltd. (Chhattisgarh) ............. 148
Total turnover, meaning of - See under TURNOVER ................ 201
Tour packages provided to dealers of manufacturer as sales promotion,
credit admissible - See under CENVAT CREDIT OF SERVICE TAX ...... 209
Trade notice, scope of reliance - See under DEPARTMENTAL
CLARIFICATION .................................. 227
Transition to GST, refund of unutilized credit on account of exports
admissible as Drawback of only Customs portion availed on export - See
under REFUND/REFUND CLAIM ........................ 257
Transitional credit, permissibility of revision of Form GST TRAN-1 filed
wrongly due to technical difficulty in portal - See under INPUT TAX
CREDIT (ITC) .................................... 160
Transport of goods on expired E-Way Bill, penalty imposable - See under
OFFENCES AND PENALTY ............................ 266
Transportation by road of Ready Mix Concrete (RMC) by using transit
mixers amounts to providing GTA services - See under GOODS
TRANSPORTATION AGENCY SERVICE .................... 193
Transportation charges for transport of goods from factory to Port of Export,
input service credit admissible, Port being place of removal - See under
CENVAT CREDIT .................................. 220
Turnover for threshold exemption from Service Tax to exclude purchase of
inventory - See under EXEMPTIONS ....................... 201
— Total turnover - Meaning of - “Turnover” being not defined in
Notification No. 25/2012-S.T. or in the Finance Act, 1994, in order to
interpret the meaning thereof, in Serial No. 6 of Notification No. 25/2012-
S.T., common parlance meaning as understood by those dealing in
accounts and taxation would have to be taken - Turnover would mean
the aggregate amount for which sales are effected or services rendered by
an enterprise - Consequently, amount of increase in inventory due to
purchase of inventory by the appellant cannot be construed as turnover
— SGS Construction & Developers Pvt. Ltd. v. Commr. of S.T., New Delhi (Tri. - Del.) ..... 201
Unjust Enrichment of seller on excess payment of Service Tax cannot be
adjusted against buyer’s tax liability - See under REFUND/REFUND
CLAIM ........................................ 224
GST LAW TIMES  11th June 2020  24