Page 203 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 521
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Disputed Tax
Amount payable thereunder - Quantification of - Prima facie,
quantification of disputed amount payable as done by designated
Committee in impugned order in SVLDRS-3 Form, is incorrect inasmuch
as amount of deposits made during investigations have not been
deducted on the ground of it being accepted liability whereas petitioner
had resorted to appeal proceedings against entire SCN - Further, said
quantification has been done without hearing petitioners - Accordingly,
impugned order is set aside and matter is remanded to Committee for
redetermination of amount in accordance with legal provisions - Since
last date for deposit of amount under scheme ibid is ending today on 30-
6-2020 and petitioner for time being is willing to deposit amount
quantified under impugned order to remain eligible for scheme, same is
permitted to be deposited within one week - However, in remand
proceedings, if amount due is quantified less than amount paid by
petitioner, excess amount paid shall be refunded within two weeks of
such fresh quantification - Sections 123 and 124 of Finance (No. 2) Act,
2019 - Article 226 of Constitution of India — Eureka Fabricators Pvt. Ltd. v.
Union of India (Bom.) .................................. 393
— Final quantification not determined in appellant’s case and amount of ` 20
lakhs indicated during inquiry only a preliminary amount especially
when petitioner informed by Superintendent GRP-1 (Anti-Evasion) that
case for Service Tax still being enquired into - Application of appellant
not covered under SVLDRS Scheme — Opel Auto Products Pvt. Ltd. v. Union of
India (P & H) ....................................... 26
— See also under BANK ACCOUNT ......................... 265
Sale of motor vehicle of value over ` 10 lakhs, inclusion of 1% deducted
income tax in assessable value under GST law - See under VALUATION
(GST) ........................................ 140
Seed/kernel of Tamarind, classification and rate of GST - See under
TAMARIND SEED ................................. 197
Services by Central Government, State Government or local authority -
Applicant not being a Central Government, State Government or local
authority, services provided by Applicant to other Government
Department are not covered under Entry No. 8 of Exemption Notification
No. 12/2017-C.T. (Rate) — In Re : Atal Bihari Vajpayee Institute of Good Governance
& Policy Analysis (A.A.R. - GST - M.P.) .......................... 430
Shatamrut Chyavan - Animal feed supplement - Classification of - Rate of
GST - Said product is manufactured out of sugarcane molasses, which is
major ingredient while other 15 ingredients are added to increase its
nutritional value - Applicant who has been classifying this product under
Tariff Item 2309 90 10 of Customs Tariff Act, 1975 as cattle feed with NIL
rate of GST, now wishes to classify it under Heading 2303 ibid as waste
of sugar manufacture with 5% GST on the ground that it is only a
nutritional supplement to cattle feed and cannot be considered as cattle
feed in isolation - Said plea of applicant not acceptable - In terms of
Chapter Notes of Chapter 23 ibid read with HSN explanatory note, this
product is nothing but prepared animal feed which has a specific use for
this purpose and is not meant for any other purpose - It may not be used
in isolation as animal feed but end-use is animal feed only - Further,
GST LAW TIMES  27th August 2020  203