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2020 ] INDEX - 3rd September, 2020 xiii
Registration cancellation under GST, limitation for revocation of
cancellation order - See under GST REGISTRATION ............... 19
Release (provisionally) of vehicle only seized with goods, scope of - See
under SEIZURE .................................... 23
Relevant date of limitation for refund after Tribunal’s order - See under
REFUND/REFUND CLAIM ............................ 63
Renting of ISO tank - Right to use and effective control prima facie with
appellant, ISO tank being operated by them with their own employees,
and repair and maintenance if any also carried out by appellant
themselves - Both the lower authorities have not carefully gone through
the contract and not given reasoning under the given facts on why there
is no transfer of right and effective control by the foreign supplier to the
appellant - Accordingly, matter needs to be reconsidered carefully by
Adjudicating Authority - Transaction cannot be considered not to be a
deemed sale even if VAT payment is not there and his aspect also needs
to be considered - Adjudicating Authority must also carefully consider
the judgments relied upon by appellant — Transpek Industry Ltd. v.
Commissioner of C. Ex. & S.T., Vadodara-I (Tri. - Ahmd.) ................... 61
Replaceable machine/instruments/equipment, items not being immovable,
supply not covered under works contract - See under WORKS
CONTRACT ..................................... 90
Revocation of cancellation order of GST registration, limitation thereof - See
under GST REGISTRATION ............................. 19
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Rejection of
Application - Arbitrary rejection - Sustainability - Petitioner had filed two
separate identical applications for two different periods of Service Tax
default - Designated Committee under aforesaid scheme, while accepting
one application, rejected second application on the ground of ‘incorrect
declaration’ - In view of Petitioner’s plea that such rejection is unjust and
arbitrary as both applications were filed on same footing, impugned
order of rejection set aside - Matter remanded to Committee for
reconsideration and disposal of application within two months as per
law - If need be a fresh application be obtained from petitioner - Earlier
order in W.P. (C) No. 2149 of 2020 on a matter of similar nature relied -
Section 125 of Finance (No. 2) Act, 2019 - Article 226 of Constitution of
India — Proloy Seal v. Union of India (Gau.) ........................ 26
Sanitizers - AUS ingredients based sanitizers vis-à-vis Alcohol based
sanitizers - Rate of GST - Petitioner pleading that they are manufacturing
sanitizers using Ayurveda/Unani/Sidha (AUS) ingredients and not
alcohol based sanitizers and hence liable to pay 12% GST instead of 18%
as demanded - Further that their representation to authorities has not
been responded to - As informed by Revenue, said representation of
petitioner shall be forwarded to GST Council for consideration - Petition
disposed of accordingly with hope that a suitable decision is taken by
Council at earliest - Article 226 of Constitution of India — Haryana Ayurvedic
Drugs Manufacturers Association (HADMA) v. Central Goods and Services Tax (P & H) ..... 3
Seizure of Goods and Vehicle under GST - Provisional release of vehicle
only - Scope of - Petitioner is only a transporter owning vehicle and not
owning goods being carried for different persons for which he has shown
disclaimer - In view of this, while Revenue is at liberty to take
appropriate proceedings for disposal of seized goods, vehicle seized
along with goods directed to be released provisionally on petitioner

GST LAW TIMES  3rd September 2020  31