Page 22 - GSTL_18th June 2020_Vol 37_Part 3

xx GST LAW TIMES [ Vol. 37
Refund/Refund Claim (Contd.)
platforms - Appellant later filed FORM GST DRC-03 debited their
electronic ledger by required amount when GST common portal rectified
- Matter remanded with the direction to the appellant to submit FORM
GST DRC-03 and other related documents before adjudicating authority
in order to verify the same and process the refund claim - Section 54 of
Central Goods and Services Tax Act, 2017 read with Rule 89(3) of Central
Goods and Services Tax Rules, 2017 — In Re : Sampat Singh (Commr. Appl. - GST
- Raj.) ......................................... 357
— of unutilised ITC - Unutilised ITC accumulated on account of deemed
export of goods & services - Amalgamation of assessee a 100% EOU with
its parent company - In terms of order of Company Court approving
scheme of amalgamation, assessee required to transfer unutilized credit
to resultant entity - Failure by assessee cancel its GSTIN by filing FORM
REG-16 with effect from date of order for amalgamation or transfer
unutilised credit in FORM GST ITC-02 to new GSTIN - Failure to provide
information in respect of Notification No. 48/2017-C.T. and Notification
Nos. 40/2017-C.T. (Rate), 41/2017-C.T. (Rate), 78/2017-C.T. (Rate) and
79/2017-C.T. (Rate) not provided by it and provisions of C.B.E. & C.
Circular No. 17/17/2017-GST, dated 15-11-2017 not followed - Also
failure by assessee to follow procedure laid down in C.B.E. & C. Circular
14/14/2017-GST, dated 6-11-2017 - Assessee not entitled refund - Section
87 of Central Goods and Services Tax Act, 2017 - Rules 41 and 89 of
Central Goods and Services Tax Rules, 2017 — In Re : Sigma Electric
Manufacturing Corporation P. Ltd. (Commr. Appl. - GST - Raj.) ................ 346
— Unjust enrichment - Service Tax paid under reverse charge mechanism by
service recipient by mistake - Balance-sheet showing that since year 2015
till time of filing refund claim, amount claimed shown as advance
recoverable in cash as being paid towards Service Tax - Existence of
sufficient evidence on record to falsify any unjust enrichment - Error by
Commissioner (Appeals) in holding that unjust enrichment on part of
assessee without any cognizant reason - Section 11B of Central Excise
Act, 1944 as applicable to Service Tax vide Section 83 of Finance Act, 1994
— Gurnani Infra Developers Pvt. Ltd. v. Commissioner of CGST, Jaipur (Tri. - Del.) ...... 318
Release of goods detained for not producing E-way Bill as same produced
within two hours of detention - See under SEIZURE/DETENTION ...... 288
Renting of Immovable Property services used for renting of Branch office
for procurement of orders, delivery of goods, Repair and Maintenance
service as well as for marketing purpose, input service credit admissible -
See under CENVAT CREDIT ............................ 324
Retrofitted vehicles for differently abled persons, classification thereof - See
under VEHICLES .................................. 397
— for differently abled persons, ITC admissible - See under INPUT TAX
CREDIT ....................................... 397
Returns on outward supplies not filed, scope of best judgment assessment -
See under BEST JUDGMENT ASSESSMENT ................... 360
— under GST - Return in Form GSTR-3B cannot be treated as return in Form
GSTR-3 - Section 39(1) of Central Goods and Services Tax Act, 2017 read
with Rule 61(1) of Central Goods and Services Tax Rules, 2017 — In Re :
Omsai Professional Detective and Security Services Pvt. Ltd. (Appellate Authority - A.P.) ..... 360

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