Page 10 - GSTL_2nd July 2020 _Vol 38_Part 1

viii GST LAW TIMES [ Vol. 38
sending order at recorded address - Delay not condoned - Section 100 of
Central Goods and Services Tax Act, 2017 — Smaaash Leisure Ltd. v.
Commissioner of CGST, New Delhi (Tri. - Del.) ....................... 47
Assessment under GST - Best judgment assessment - Non-filing of return
Form GSTR-3B - In terms of Section 62 of Central Goods and Services Tax
Act, 2017 read with Rule 61 of Central Goods and Services Tax Rules,
2017, best judgment assessment can be resorted only if dealer fails to file
return specified under Section 39 ibid - Under this provision, this return
has to be only GSTR-3 and not GSTR-3B - Settled by Gujarat High Court
in 2019 (26) G.S.T.L. 481 (Guj.) that return in Form GSTR-3B is an
independent return prescribed under GST law and not in lieu of return in
Form GSTR-3 and hence not covered under Section 39 ibid - Thus, mere
non-filing of GSTR-3B cannot be a ground for best judgment assessment -
Impugned order being without jurisdiction is non est/void - Section 62 of
Central Goods and Services Tax Act, 2017 — In Re : Omsai Professional Detective
and Security Services Pvt. Ltd. (Appellate Authority - A.P.) .................. 120
— Best judgment assessment - Scope of - Said assessment cannot be done on
the basis of surmises and/or conjectures but by taking into account all
relevant material already available or as gathered from other sources - In
instant case, appellant had already filed return in Form GSTR-1 wherein
exact value of outward supplies were made available - Thus, inflating
such value by 150% for purpose of said assessment has no basis -
Nothing on record indicates that valuation of supplies declared in Form
GSTR-1 was suppressed - No effort was made to gather any material
from other sources to counter declared value - Whimsical and
unsubstantiated basis of assessment not sustainable as same is not in
accordance of settled guidelines - In view of above, tax liability modified
and confined to actual figures of outward supply reflected in GSTR-1
return - Section 62 of Central Goods and Services Tax Act, 2017 — In Re :
Omsai Professional Detective and Security Services Pvt. Ltd. (Appellate Authority - A.P.) ..... 120
Banking and Other Financial Institution services, taxability of corporate
guarantee - See under CORPORATE GUARANTEE ............... 56
Best judgment assessment under GST, scope of - See under ASSESSMENT . . 120
Binding precedent - Decisions of jurisdictional High Court are required to
be followed in preference over non-jurisdictional High Court decisions -
See under PRECEDENCE.............................. 98
Business Auxiliary Service - Demand not sustainable as dropping of
demand in respect of similar situated assessee already stands finalized -
See under DEMAND ................................ 78
— exported, refund of Service Tax admissible notwithstanding receipt of
consideration Indian currency as retention of amount received from local
customers - See under REFUND/REFUND CLAIM ............... 40
— not applicable on providing educational service under revenue sharing
model - See under DEMAND ........................... 78
Business Support Services - Joint Venture Agreement - Services provided
under Joint Venture Agreement during period prior to 1-7-2012 not
taxable when there is no relationship of service provider or service
receiver between the parties to such agreement and no consideration
received by either side for rendition of such service rather profit/loss
arising out of such business shared by both parties - Sections 65(104c)
and 65(105)(zzzq) of Finance Act, 1994 — Commissioner of Central Excise, Goa v.
Vainguinim Valley Resort (Tri. - Mumbai) ......................... 49
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