Page 13 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 xi
representations to various authorities immediately thereafter and action
taken on response to some of them including filing Manual return in
terms of Courts order in earlier writ petition, did not result in solution -
Much later, petitioner was informed to follow C.B.E. & C. Circular No.
26/26/2017-GST, dated 29-12-2017 in which it has been specified that a
taxpayer may adjust amount not paid or short-paid or excess paid in
GSTR-3B with return of subsequent periods and, inter alia, pay any
liability with interest - Petitioner immediately, adjusted amount
deposited in August, 2017 in return of September, 2019 which was
credited in Government account in October, 2019 - Clearly delay in credit
of GST in Government Account is not the fault of petitioner who had
approached department immediately when amount paid by him was not
reflecting in Electronic Liability Register - It was Department which
could not provide immediate remedial measures - Undisputedly, all
along this period amount deposited was lying in designated bank and
petitioner has not been utilized it for his own purpose - In view of above,
amount credited in Government Account in October, 2019 is deemed to
have discharged GST liability as due in August, 2017 - No interest
demandable from petitioner for delay in credit to Government account -
Impugned communication of demand of interest, set aside - Section 39 of
Central Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — Vishnu Aroma Pouching Pvt. Ltd. v. Union of India (Guj.) ............. 289
Interpretation of statute - Reasonable interpretation — In Re : Safset Agencies Pvt.
Ltd. (App. A.A.R. - GST - Mah.) ............................. 421
Invoice accompanying vehicle, detention and seizure of goods in transit on
the ground of undervaluation not sustainable - See under DETENTION ... 317
Isabgol - Classification and rate of GST - See under PSYLLIUM HUSK
POWDER ...................................... 329
Isabgol husk powder - Rate of GST on Psyllium/Isabgol husk powder - See
under PSYLLIUM HUSK POWDER ....................... 329
Jurisdiction - AAR has no jurisdiction on questions relating to place of
supply - See under ADVANCE RULING AUTHORITY ............ 393
— AAR has no jurisdiction on questions relating to place of supply - See
under ADVANCE RULING ............................ 409
Land’s plotted development, taxability under GST - See under
CONSTRUCTION SERVICE ............................ 352
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ....................................... 362
Margin scheme for taxability of second hand goods under GST, scope of -
See under VALUATION (GST) .......................... 421
Materials sold by service provider to service recipient, scope of exclusion
from value of services - See under VALUATION (SERVICE TAX) ....... 298
Mehendi powder, classification and rate of GST - See under HENNA
POWDER ...................................... 335
Merchant Trade transaction - Movement of goods from one country to
another - Transaction by India based trader - Taxability under GST -
Goods would be directly shipped by vendor outside India to customer
located outside India; payment would be made in foreign currency to
vendor and applicant would receive foreign currency from customer -
Goods liable to duty only when they are imported into India and IGST
GST LAW TIMES  16th July 2020  13