Page 22 - GSTL_2nd July 2020 _Vol 38_Part 1

xx GST LAW TIMES [ Vol. 38
Notifications (Contd.)
— Notification No. 41/2012-S.T. - See under EXPORT REBATE .......... 101
Orders passed without consideration and findings on documents, strictures
issued against adjudicating authority - See under STRICTURES ........ 95
— Scope - Documents on record relevant for just decision and submissions
made based on those documents should be considered and findings
given — S. Narendrakumar and Co. v. Commissioner of CGST, Mumbai East (Tri. -
Mumbai) ........................................ 95
Overriding commission received from Airlines in respect of Air Travel
Agent’s service during period 2004-2005 not taxable - See under AIR
TRAVEL AGENT’S SERVICE ........................... 43
PENALTY :
— and late fee - Failure to obtain registration - Assessee availed Service Tax
registration on 8-10-2013 but investigation started on February, 2014 after
it started paying Service Tax of its own after obtaining registration -
Extended period of limitation not invocable especially as assessee paid
Service Tax along with interest before issuance of show cause notice -
Proceeding initiated against assessee through said show cause notice set
aside - Appeal allowed to the extent of dropping penalty and fine -
Sections 73 and 78 of Finance Act, 1994 - Rule 7C of Service Tax Rules,
1994 — Ghanerao Hotels Pvt. Ltd. v. Commissioner of CGST, Udaipur (Tri. - Del.) ....... 44
— Mandatory penalty, scope of - Suppression of outward supply -
Mandatory penalty under Section 122 of Central Goods and Services Tax
Act, 2017/State Goods and Services Tax Act, 2017 imposable only if there
is deliberate suppression of outward tax supplies - While appellant failed
to file GSTR-3B return, has filed GSTR-1 returns regularly showing
outward tax supplies - Thus, deliberate suppression of outward supply
cannot be attributed to him - He could at best be liable for penalty for
non-filing of GSTR-3B return - Mandatory penalty not sustainable and set
aside - Section 122 of Central Goods and Services Tax Act, 2017 — In Re :
Omsai Professional Detective and Security Services Pvt. Ltd. (Appellate Authority - A.P.) ..... 120
— Mistaken deposit of Service Tax in another account, demand and penalty
not sustainable - See under DEMAND AND PENALTY ............. 38
— proceedings not required to be initiated when Service Tax with interest
paid before issuance of show cause notice - Section 73(3) of Finance Act,
1994 — DLF Project Limited v. C.C.E. & S.T., Gurgaon-I (Tri. - Chan.) ............ 56
— sustainable on misdeclaration of quantity of marble slabs recovered
during inspection in transit - See under DEMAND ............... 117
— under GST - Single order of tax/penalty - Sustainability - Adjudicating
Authority has passed a single order of assessment and penalty - In terms
of Andhra Pradesh High Court order dated 26-9-2018 in W.P. No. 33777
of 2018, determining penalty while passing tax/penalty orders through a
single order not legitimate - Section 122 of Central Goods and Services
Tax Act, 2017 — In Re : Omsai Professional Detective and Security Services Pvt. Ltd.
(Appellate Authority - A.P.) ................................ 120
Precedence - High Court decisions - Binding precedent - Decisions of
jurisdictional High Court are required to be followed in preference over
non-jurisdictional High Court decisions — Tamilnadu Ex-Servicemen’s Corpn.
Ltd. v. Commr. of GST & C. Ex., Chennai (Tri. - Chennai) .................. 98
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