Author: admin_gst

MICRO TECH SYSTEM Versus ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAXES, ALAPPUZHA, THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAXES, ALAPPUZHA AND THE COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAXES, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-3-2018
WP (C).No. 7406 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.H.ABDUL LATHIEF
For The Respondents : SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act'). The escaped turnover of the petitioner for the peri

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f the record.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The learned Government Pleader contended that the petitioner sought only one month's time to raise objections against the show cause notices and as such, they should have filed objections against the notices within one month from 30.12.2012, and since they have not raised objections against the notices even after the expiry of one month, the assessments have been completed as proposed in the notices on 2.2.2018. The learned Government Pleader, however, conceded that no communication has been given to the petitioner on the adjournment request made by them. In the absence of any communication on the request made by the petitioner, ac

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Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018
09/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/06/2018 City Cus. Tech
Dated: 14.03.2018
PUBLIC NOTICE NO. 09/2018
Subject: Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and this office Public Notice No.07/2018 dated 07.03.2018 regarding refund of IGST on export- inv

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p in the Drawback section of Inland Container Depot, Whitefield, Bengaluru consisting of the following Officers:
a) Sri HDYK Swamy, Assistant Commissioner
b) Sri B.K. Gopalkrishna, Superintendent
c) Smt. G. Anitha, Superintendent
d) Sri Jasvir Singh, Inspector
The email id of the dedicated cell is icdblr@gmail.com
4. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. All exporters who have pending IGST refunds at ICD, Bengaluru are advised to contact the dedicated cell mentioned at para 3 above after ascertaining the status of the pendency on the ICEGATE website. Where the error code is shown as SB-005 in respect of Shipping Bills filed till 3

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 13/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
P3/06/2017-Stats(A.M.)
Date: 14.03.2018
PUBLIC NOTICE NO. 13/2018
Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
*****
Attention of all Exporters, Customs Brokers and Members of trade is invited to this office Public Notice No. 9/2018, dated 26.02.2018 regarding “Refund of IGST on export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface” .
2. In connection with the above, it was de

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Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018-
PUBLIC NOTICE No. 03/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)
AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099.
F.N0.-S/3-Misc-02/2016-17 ACC
Date: 14.03.18
PUBLIC NOTICE No. 03/2018
Sub: Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Reg.
Kind attention of all Exporters, Customs Brokers and other Stakeholders are invited to the pending refunds claims regarding IGST paid on Exports.
2. CBEC has decided to intensify the efforts to liquidate all pending IGST refund claims

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Special Drive to liquidate all pending IGST Refunds by observing a special drive “IGST Refunds Fort-night” beginning from 15-3-2018 to 29-3-2018
TRADE NOTICE NO. 04/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
ICE HOUSE, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-47/2016
Pune Dated: – 14.03.2018
TRADE NOTICE NO. 04/2018
Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refunds F

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E-way bill
Query (Issue) Started By: – ashok amin Dated:- 13-3-2018 Last Reply Date:- 22-3-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
Invoice for inter-state was prepared on 07.03.2018 alongwith e-way bill. On 12.03.2018 the consignee informed us there is an error in the invoice regarding rate. The rate was charged on higher side whereas it should have been less. Now, problem is we can give them the revised invoice, but, how can we rectify the e-way bill. Dear experts kindly help me out in this problem.
Reply By Ganeshan Kalyani:
The Reply:
my view : prepare eway bill for revised invoice. this is for the reason that eway bill prepared for original invoice cannot be deleted after 24 hours . Keep origina

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lease clarify in this matter.
Reply By rajkumar shukla:
The Reply:
Under which provision of GST ,revised invoice has been issued?
Reply By ashok amin:
The Reply:
Dear Sir,
Yeah, but there is no such restriction also that we can't revise the invoice. If there is any, then a request to put it here please. I shall be highly obliged.
Thanks.
Reply By rajkumar shukla:
The Reply:
I can see that the Act talks about revised invoice only incase covered by section 31(3)(a) of the cgst Act. This does not appear to be your case. However it is seen the portal is allowing revision of invoices.I am unable to find support of law for that.
Reply By ashok amin:
The Reply:
Thank you very much for an early reply Sir.
Discussion Forum – Knowle

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Division of assesses under GSTN
GST
Dated:- 13-3-2018

The division of assesses between Centre and State is decided by the Centre and State Governments. GSTN got an application developed using which Central and State tax authorities have uploaded the data on allocation of migrated taxpayers in the GST System database. As on 8th March, 2018 data on division of 60,89,534 migrated taxpayers has been entered into GST System.
In order to ensure single interface for assesses under GST,

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Input Tax Refund to Exporters
GST
Dated:- 13-3-2018

Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. Further, as per section 54(7) of the CGST Act, 2017, the final order for granting refund shall be issued within sixty days from the date of receipt of t

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New Guidelines Issued for UIN Entities' Refund Applications Under CGST to Improve Transparency and Efficiency in Tax Processing.
Circulars
GST
Processing of refund applications for UIN entiti

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ITC on LIFT
Query (Issue) Started By: – ROHIT GOEL Dated:- 13-3-2018 Last Reply Date:- 1-8-2018 Goods and Services Tax – GST
Got 15 Replies
GST
Dear Team,
There is a confusion and difference of opinion regarding allowability of ITC on purchase of lift… The usage of lift will be in factory only for movement of goods and not staff…
Is there any difference in opinion if the use of lift is for staff members and not goods…
Reply By MUKUND THAKKAR:
The Reply:
if are you using the lift for staff members it is covered under the plant facility and lift installation is also covered under WCT. that's why it is not Eligible for ITC.
if you are using the for the movement of Raw material than ITC is eligible.
other expert view awaited..
Reply By KASTURI SETHI:
The Reply:
The good, "Lift" falls under HSN 8428 1011/8428 1019. ITC is admissible. Not hit by Section 17(5) of CGST Act, 2017, in view of the usage.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,

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eply:
I agree with the experts collegue. Input tax credit is eligible for lift.
Reply By SHOBHIT BANSAL:
The Reply:
Sir, I also agree with the opinion in regards to allowability of ITC on purchase of lift installed in business premises irrespective of the use for staff or goods. ITC allowable.
I have another issue in regards to alowability of ITC where output service is Renting of an Immovable property. Here the registered taxable person installed lift in building given on rent.
There is a confusion in regards to ITC of LIFT when renting of immovable property is taxable services. Is it covered by clause 'c' of section 17(5) of the CGST Act? Pls clarify
Reply By KASTURI SETHI:
The Reply:
It is not covered under Section 17(5)(c) of CGST Act. This sub-clause is meant for Works Contract Service and not for "Renting of Immovable Property". Hence not relevant. However, your question is worth further examination.
Reply By KASTURI SETHI:
The Reply:
Lift/escalator is

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l 29, 2011 and CESTAT decision in Balkrishna Industries Ltd. : Uttarakhand AAR
Reply By Sushil Baheti:
The Reply:
Hi
i wanted to know what is the GST % for lift being used at bunglow / personal premises.
Also if individual does not have place to take credit then in that case is the GST exempted?
Reply By rahul jain:
The Reply:
Sir,
I think ITC on the lift is not available. The reference is :
No doubt Lift is qualifying as a machine under the HSN list. But what the plain reading of the sec. 17(5) (d) clearly suggests is that any goods or services used for construction of an immovable property, the credit of the same will be blocked.
The exception is for Plant & machinery.
I interpret the section as if we use any goods for construction of Plant & machinery which is separate that of the other immovable property, then we can claim the credit on the same plus its structural support.
If we use lift in the construction of the immovable property such as building etc, the credit se

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Businesses Making Zero-Rated Supplies Can Now Submit Letter of Undertaking Online Under IGST Act to Simplify Compliance.
Circulars
GST – States
Online submission of Letter of Undertaking by t

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Processing of refund applications for UIN entities
36/10/2018 Dated:- 13-3-2018 CGST – Circulars / Ordes
GST
Circular No. 36/10/2018-GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 13th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
The Principal Chief Controller of Accounts, CBEC
Madam / sir,
Subject: Processing of refund applications for UIN entities
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.
2. In o

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ter referred to as “CGST Rules”). As stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13.
iii. Due to delays in making available FORM GST REG-13 on the common portal, an alternative mechanism has been developed. Entities covered under clause (a) of sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN.
iv. It is clarified that the facility of single UIN is opt

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ield officers are hereby instructed to ensure that all the certificates / undertaking etc. as stipulated in the said notification be duly checked while processing the refund claims.
iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed.
iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10.
v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by r

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ured, all refunds would be processed by Central authorities only. Therefore, field formations are advised that all refunds are to be processed on merits irrespective of where and which type of tax is paid on inward supply of goods or services or both by such entities.
ii. A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month.
iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only.
7. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
Annexure A
S.No.
State/UT
Nodal Commissionerate
Contact Address of the Commissionerate
Nodal Officer
Phone number and E-m

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4814,
suhrit9933@gmail.com
7
Chandigarh
Chandigarh
Plot No. 19 Sector 17-C, C.R Building Chandigarh
Ms.Mamta Saini, Deputy Commissioner
0172-2704196, mamtasaini.india@gmail.com
8
Chhattisgarh
Raipur
Division-II, CGST Bhawan Civil Lines, Raipur
Mr. Sumit Kumar Agrawal, Assistant Commissioner
0771-2425636 sumitk.agrawal@gov.in
9
Dadra and Nagar Haveli
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
10
Daman and Diu
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
11
Goa
Goa
GST Bhavan, EDC Complex, Patto, Panaji-403001
Mr. S. K. Sinha, Additional Commissioner
0832-2437190, sanjay1.sinha@icegate.gov.in
12
Gujarat
Gandhinagar
O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-

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ress Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
19
Lakshadweep
Kochi
Central Revenue Building, I.S. Press Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
20
Madhya Pradesh
Bhopal
Division – I Bhopal, Jail Road Paryawas Bhawan, Bhopal
Mr. Piyush Thorat, Assistant Commissioner
0755-2761620, piyushthorat19@gmail.com
21
Maharashtra
Mumbai Central
4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020
Ms. Manpreet Arya, Additional Commissioner
022-26210384, manpreetarya@yahoo.co.in
22
Manipur
Imphal
CGST & CX Commissionerate, Imphal- 795001
Mr. R.K.Shurchandra Singh,Assistant Commissioner
0385-2460735,
shurchandra.rk@gov.in
23
Meghalaya
Shillong
CGST &CX Commissionerate, Shillong-793001
Mr. Om Prakash Tiwary, Assistant Commissioner
0364-2506758,
tiwary.op@gov.in
24
Mizoram
Aizawl
CGST & CX Commissionerate, Aizawl

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sioner
0141-2385342
ruchitavij@gmail.com
31
Sikkim
Siliguri
Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok – 737101
Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok)
03592-284182,
Gtk_div@rediffmail.com
32
Tamil Nadu
Chennai (North)
GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
Additional Commissioner
044-28331177, 044-28331188,
commr-cexchn1@nic.in
33
Telangana
Hyderabad
O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004.
Mr. P. Anand Kumar, Additional Commissioner
040-23240725,
ak.pulapaka@gov.in
34
Tripura
Agartala
CGST &CX Commissionerate, Agartala-799001
Mr. S.K.Mazumdar, Assistant Commissioner
0381-2304099 , sanjoymaz85@gmail.com
35
Uttar Pradesh
Lucknow
7-A, Ashok Marg,Lucknow-226001
Mr. Avijit Pegu, Assistant Commissioner
0522-2233001, avijit.pegu@icegate.gov.in
36
Uttarakhand
Dehradun

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M/s Bharat Oman Refineries Limited Versus CGST & EC, Bhopal And Vice-Versa
Central Excise
2018 (3) TMI 764 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 13-3-2018
Ex. Appeal No. 50413 of 2016, Ex. Appeal No. 51921 of 2016 & E/Cross/51292 of 2016 – Final Order Nos. 50995 – 50996/2018
Central Excise
Hon'ble Mr. Justice (Dr.) Satish Chandra, President And Hon'ble Mr. B. Ravichandran, Member (Technical)
Sh. Akhil Gupta, Advocate for the assessee
Sh. R. K. Mishra, AR for the Revenue
ORDER
Per: B. Ravichandran:
Both assessee and the Revenue are aggrieved by the order dated 23.12.2015 of Commissioner of Central Excise, Bhopal.
2. The assessee-appellant is engaged in the manufacture of petroleum products liable to Central Excise duty. They have engaged various contractors for executing different work in their manufacturing premises. The dispute in the present appeals is with reference to eligibility of the appellant-assessee for cenvat credit of duty paid

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Authority is not legally sustainable. He submitted that as per the chart enclosed in their appeal memo the nature of each of the item have been explained in detail alongwith supporting case laws for the eligibility. Ld. Counsel submitted that they are not pressing their case with reference to pre-fabricating (porta cabin) involving a credit of Rs. 1,91,640/-. On all other items listed in the appeal memo they have contested the findings of the Original Authority. Ld. Counsel relied on various decided cases to support his contention. His submission is that all these items are fabricated inside their factory premises for use directly or indirectly in the manufacturing facility of the appellant. The nature of use of each item is tabulated in the appeal memo.
5. Ld. AR appearing for the Revenue submitted that the Authority has erred in granting credit to the appellant-assessee, in respect of HR steel plates used in the construction of storage tanks under the category of inputs. Ld. AR als

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ide the factory and fittings used in the adjacent premises though within the manufacturing facility in the overall campus. We note that denial of credit on such bifurcation is not justified. The light fittings are used as equipments for proper lighting of the premises and have nexus to the manufacturing activity of the appellant.
(ii) Regarding credit on Cable Trays disallowed by the original authority, we note that this cable trays are used as supporting structures for laying and holding the cables in the manufacturing facility. The credit on such items cannot be denied on the ground that they have become part of foundation or structural supports. These cable trays are used essentially for laying the electrical cables which are directly relevant to the manufacturing process. Reliance is placed on the decision of Tribunal in Shree Cement – 2016 (332) ELT 759 (Tri. Del.)
(iii) Credit on grating, chequered plates, fabricated platform are disallowed on the same ground that they were p

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edit availed was on duty paid Angles, Channels, TMT bars, Steel Structures, MS fittings etc. which were disallowed. The reason recorded was that these are not accessories and components of machine. We note that the Tribunal has consistently held in various cases that these items when they are used in the fabrication of structures which are in association with capital goods or accessories of capital goods should also be eligible for credit. These decisions also referred to the decision of Madras High Court in India Cement -2015 (321) ELT 209 (Mad) and Thiru Arooran Sugars -2017 (355) ELT 373 (Mad.). Tribunal's decision in Lafarge India Pvt. Limited Manu/CE/425/16 is also relevant. Again applying the user test in the case of Rajasthan Spinning & Weaving Mills and Jawahar Mills (supra), the credit availed by the appellant-assessee cannot be denied.
As already noted that the appellant-assessee is not pressing for the credit on pre-fabricated building. The same is disallowed.
8. Regardin

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M/s. Yogesh Trading Company Versus The Assistant Commissioner, State Goods & Service Tax Department, Kasaragod, State of Kerala, Thiruvananthapuram, The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal And The Intelligence Officer (IB) -II, Thiruvananthapuram
VAT and Sales Tax
2018 (3) TMI 978 – KERALA HIGH COURT – 2018 (361) E.L.T. 977 (Ker.)
KERALA HIGH COURT – HC
Dated:- 13-3-2018
W. P. (C.) No. 5648 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.T.M.Sreedharan (SR.), Sri.V.P.Narayanan And  Smt.Divya Ravindran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statutes for the year 2002-'03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of

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rsons involved. Despite Ext.P5 representation, the assessments were finalised without affording the petitioner an opportunity of hearing. Consequently, this Court in terms of Ext.P7 judgment, set aside the assessment orders and directed the assessing authority to pass fresh orders. While matters were pending before the assessing authority consequent on Ext.P7 judgment, the petitioner approached this Court again by filing W.P.(C.) No. 31591 of 2014 alleging that steps are being taken to complete the assessments without furnishing the petitioner the materials collected against them. This Court disposed of the said writ petition in terms of Ext.P8 judgment recording the submission made by the learned Government Pleader that copies of all documents which the assessing authority proposed to rely on for the purpose of completing the assessments will be served on the petitioner.
3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafte

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the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the copies of the materials proposed to be used against them, this Court, in terms of Ext.P8 judgment, directed the assessing authority to provide copies of all such materials. If as a matter of fact, the assessing authority has issued the impugned notices without complying the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, it is for the petitioner to challenge the assessment orders on that ground before the appellate authority. At every stage of the assessment process, the petitioner cannot approach this Court invoking Article 226 of the Constitution pointing o

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Commissioner of Central Goods And Service Tax Central Excise Versus Bhoorathanam Construction Co. (P) Ltd.
Central Excise
2018 (3) TMI 1055 – RAJASTHAN HIGH COURT – 2018 (361) E.L.T. 37 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 13-3-2018
D. B. Central/excise Appeal No. 22/2018
Central Excise
K. S. Jhaveri And Vijay Kumar Vyas, JJ.
For the Appellant : Mr. Siddharth Ranka with Mr. Saurabh Harsh
JUDGMENT
1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal filed by the assessee.
2. Counsel for the appellant has framed following substantial question of law arising in the appeal:
(i) Whether the ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water suppl

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ification of water or for
carrying out any similar
process or processes
intended to make the water
fit for human or animal
consumption, but does not
include a plant supplying
water for industrial
purposes.
Nil
4
 
“3.3.1. That for ready reference Condition No.4 of Notification No.6/2006-CE dated 01.03.2006 is extracted hereunder under:
4. If, a certificate issued by the Collector/District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.
3.3.2. That for ready reference Condition No. 47A of Notification No.47/2002-CE dated 06.09.2002 is extracted hereunder under:-
47A. If, a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is l

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it
Rate of duty
1
2
3
4
7307
Tube       or      Pipe
Fitting            (For Example, Couplings, Elbows, Sleeves),   Of  Iron or Steel
Cast Fittings:
 
 
7307 11
Of    non-malleable cast iron:
 
 
7307 11 10
Sponge     iron       cast fittings
Kg.
12.5%
7307 11 20
SG   iron   cast fittings
Kg.
12.5%
7307 11 90
Other
Kg.
12.5%
7307 19 00
Other
Kg.
12.5%
 
6. In support of his contentions, he has relied on the decision of the Supreme Court in Eagle Flask Industries Limited vs. The Commissioner of Central Excise, Pune (02.09.2004 – SC) : MANU/SC/0729/2004 .. 171 ELT 296 wherein it has been held as under:-
6. We find that Notification 11/88 deals with exemption from operation of Rule 174 to exempted goods.

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lants. This is not an empty formality. It is the foundation for availing the benefits under the Notification. It cannot be said that they are mere procedural requirements, with no consequences attached for non-observance. The consequences are denial of benefits under the Notification. For availing benefits under an exemption Notification, the conditions have to be strictly complied with. Therefore, CEGAT endorsed the view that the exemption from operation of Rule 174, was not available to the appellants. On the facts found, the view is on terra firma. We find no merit in this appeal, which is, accordingly, dismissed.
7. He has also taken us through the observations made by the CIT (A) which reads as under:
4. During the course of personal dearing, Shri Arvind Sharma, Advocate appeared and reiterated the submission made in the appeal documents. He asked for one month time to get the necessary certificates from the State Government, PHED Department regarding MS Specials and weight vis

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ion. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification have been submitted. Under the impugned order the adjudicating authority has observed as under:
“I, on perusal of the certificates submitted by the assessee find that the MS Specials cleared by the assessee alongwith other pipes viz. PSCC Pipes, MS Pipes & BWSC Pipes in the guise of exemption Notification No. 06/2006-CE dated 01.03.2006 and Notification No.47/2002-CE dated 06.09.2002 to PHED, Govt. of Rajasthan did not find mention of supplies of MS Specials in relevant certificates whereas the other Pipes have their clear mention in the certificates. However, I observe from the facts of the case that the assessee had cleared MS Specials to PHED, Govt. of Rajasthan on the basis of the certificates in the name and style of other pipes and thereby

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dia, Accounts Officer, authorized by the director of the company is also co-related in this respect who tendered the statement that they were simultaneously clearing PSCC Pipes, BWSC Pipes, MS Pipes and MS Specials under various certificates issued by the Collector under exemption Notification No.47/2002-CE dated 06.09.2002 and 06/2006-CE dated 01.03.2006 substantiating the allegation of willful mis-statement of the facts as raised by the impugned show cause notice. I also further observe that unit of quantity of clearance of various pipes are mentioned in running meters/kms. In the certificates whereas the assessee had shown the clearance of MS Specials in numbers/kgs in the ER-1 returns submitted to the department but however no information has been specified regarding Collector's Certificate. I, therefore conclude that the assessee have wrongly availed the exemption under Notification No.47/2002-CE dated 06.09.2002 and 06/2002-CE dated 01.03.2006 for the clearance of MS Specials whi

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nd site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in running length whereas the MS Specials were cleared in Nos. and Kgs which clearly indicated that both the products are different and their uses are also different and known in the market with different names and characteristics. In the obsence of any certificate issued by the relevant authority regarding use of particular product for intended purpose the benefit of said conditional exemption has rightly been denied by the adjudicating authority. Moreover, the appellant during the course of personal hearing stated that the necessary certificate shall be produced within one month time but they could not produce the same even after more than four months. In the above circumstances I am unable to accept the contention of the appellants.
8. We have heard the counsel for the appellant.

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Authorization of officers under Section 67(11) of DGST Act. 2017
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2661-2668 Dated:- 13-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
(HUMAN RESOURCE BRANCH)
VYAPAR BHAWAN. IP ESTATE NEW DELHI
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2661-2668
Dated: 13/03/2018
Authorization of officers under Section 67(11) of DGST Act. 2017
In exercise of the powers conferred upon me by cla

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Commissioner of CGST & CE Mumbai Versus Viraj Profiles Ltd.
Central Excise
2018 (6) TMI 115 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 13-3-2018
E/87640, 87642, 87644, 87645/17 – A/86214-86217/2018
Central Excise
Mr. M.V. Ravindran, Member (Judicial)
Shri N.N. Prabhudesai, Supdt. (AR) for appellant
None for respondent
ORDER
Per: M.V. Ravindran
These appeals are directed against orders-in-appeal No. SK/159-162/Th-II/2017 dated 25.05.2017.
2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass, the appeals are taken up for disposal even in the absence of any representative from the respondent.
3. The issue that falls for consideration in these appeals of Revenue, is wheth

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e respondent, the first appellate authority upheld the confirmation of demand along with interest and set aside the penalties imposed. For setting aside the penalties, the first appellate authority has recorded that there is intention to evade duty, as the records of the respondent were audited by the audit party during the relevant period in question i.e. March, 2012 to December, 2012.
5. Learned D.R. would draw my attention to the facts of the case. He would submit that the demands have been raised on the assessee-respondent by invoking extended period which would mean that there was suppression/mis-statement of facts with intention to evade duty. He would submit that the respondent-assessee having discharged the demand raised with inter

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thorities. It is also undisputed that the records of the respondent-assessee's were audited by the audit party regularly during the period in question.
6.1 In my considered view, if the respondent-assessee discharged the demands as pointed out by the authorities during verification of the records with interest, provisions of section 11A(2B) would get attracted and show-cause notice should not have been issued to respondent-assessee. This provision of law was not considered by the adjudicating authority while imposing equal amount of penalty but first appellate authority correctly appreciated the law and set aside the penalty.
6.2 As regards the point raised by learned D.R., I find that the first appellate authority was correct in coming t

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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization functioning of Export Promotion Division (EPD)
18/2018 Dated:- 13-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI – IV
RAJAJI SALAI, CUSTOM, HOUSE, CHENNAI – 600001
TELEPHONE : 2525 4551 – FAX : 044-25221861
www.chennaicustoms.gov.in
Emai1 : commr4-cuschn@nic.in
(IS 15700:2005 (Sevottam) Certified)
F.No.S.Misc.01/ 2018-EPD (CH- IV)
Dated: 13.03.2018
PUBLIC NOTICE NO: 18/2018
Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization func

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tate of Tamil Nadu and Union Territory of Puducherry, which.were hitherto handled, by the Central Excise Officers.
3. In view of the subsequent clarifications, of the Special Secretary & Member (Export Promotion), CBEC, New Delhi conveyed vide letter D.O.F. No. 450/ 17 / 2017 -Cus. IV dated 06.02.2018 the acceptance of LUT have to be attended by the concerned officers of Central Excise / GST Divisions.
4. Revised and non-exhaustive list of Work to be attended by the Export Promotion Division (EPD) related to EOUs, SEZs/STPs/EHTPs etc., and certain other assignments relating to Export promotion pertaining to the Chennai Customs Zone are furnished hereunder for the information of all concerned:
a) Customs functions hitherto performed by erstwhile Central Excise/GST formations pertaining to EOU/SEZ/EHTP/STPI which are within the territorial jurisdiction of Chennai Customs Zone.,
b) Factory stuffing of containers for export of LCL cargo,
c) Duty free import by EOU/EHTP/STP units, issu

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ort Promotion Capital Goods (EPCG) scheme;
g) Recovery of dues under section 142 of the Customs Act, 1962
h) Adjudication of offences and demand of Customs duty in respect of SEZs by the Central Excise Officers having jurisdiction over the SEZ.
i) Any other functions relating to Export Promotions hitherto performed by the Central Excise /GST Authorities within the territorial jurisdiction of Chennai Customs Zone
6. This Public Notice is being issued so as to inform the trade and field formations about the functioning of the EPD with the list of specific work to be handled by it and as to the statutory provisions governing the above. The respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in and www.chennaicustoms.gov.in for more information.
7. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of this P. N to the notice of all their members.
8. Difficulties, if any faced in the functioning of

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New Circular Requires GSTIN, IEC, and Email on Bills of Lading for Importers to Streamline Customs Processes.
Circulars
Customs
Sub: Mandatory declaration of GSTIN, IEC and email address of i

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CLARIFICATION REGARDING SALES TO UNREGISTERED PARTY MATTER RELATED TO STATE DIFFERENCE HARYANA EARLIER SHOWN BUT IT SHOUD BE DELHI
Query (Issue) Started By: – nandankumar roy Dated:- 12-3-2018 Last Reply Date:- 14-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
DEAR SIR,
WE HAVE SUPPLIED MEDICINE RITES(CENTRAL GOVT LIFE SAVING DRUGS PROVIDER ENTITY) WHICH IS UNDER CENTRAL GOVT UNREGISTERED CLIENT IN THE MONTH OF AUG. PLACE OF PARTY ADDRESS BELONGS TO HARYANA .ACCORDINGLY WE HAVE RETURN FILED OF 3B AND GSTR1 IN B2CS SECTION AS STATE HARYANA BUT WHEN WE ARE DEMANDING PAYMENT THEY ASKING FOR ALL BILL TO BE CHANGE IN RITES DELHI ADRRESS ON SAME ALL INVOICES. PL TELL IF WE CHANGE ALL EARLIER HARYANA BILL IN NOW DELHI ADDRESS

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GST ON TRADE DISCOUNT
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 12-3-2018 Last Reply Date:- 12-3-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We are giving post- sales Trade Discount to our customers. The GST rate is for our final products is 12% .
The customer receiving Trade Discount is instructing us to put GST 18% on Discount value and we have given Credit Note with 18% GST several times. We have reduced the Trade Discount Credit Note value in Taxable Sale Value and reduced the 18% GST value from the GST payable in GSTR-3B.
Please confirm the GST rate on Discount 18 % is correct or not. Our GST officials are telling it is wrong and we have to put GST only 12%.
Please clarify with docum

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been reversed by the recipient of the supply.”
Implies –
Discount, even if not mentioned on the face of the invoice can be reduced from the taxable value, if following conditions are satisfied:
i) Discount is established in terms of an agreement before supply. In simple words, both supplier and recipient are aware and have agreed about the discount before the supply.
ii) Discount is linked to a specific supply invoice.
iii) ITC attributable to the discount is required to be reversed by the buyer or recipient of the supply.
* Satisfying the above conditions, if the Post Sales Trade discount can be linked to the specific supply invoice then the GST applicable on the Credit note raised would be @ 12% and not 18%.
* GSTR 1 should menti

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e supply can also be excluded while determining the taxable value provided two conditions are met, namely – (a) discount is established in terms of a pre supply agreement between the supplier & the recipient and such discount is linked to relevant invoices and (b) input tax credit attributable to the discounts is reversed by the recipient.
Further, Section 34 of the CGST Act, 2017 provides for issuance of credit notes for post supply discounts within a stipulated time. When such credit notes are issued, obviously it would call for reduction in output liability of the supplier. Hence, the taxes paid initially on the supply would be higher than what is actually payable. In such a scenario the excess tax paid by the supplier needs to be refun

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CONCEPT OF INPUT SERVICE DISTRIBUTOR IN GST
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 12-3-2018

An Input service distributor (ISD) is an office of supplier of goods or services which receives tax invoices for services and distributes the credit in such invoices to its branches having the same PAN in the manner prescribed under the law. However, in order to distribute credit, following conditions are required to be followed:
* The credit can be distributed to the recipients of credit against a document containing the details as may be prescribed.
* The amount of credit distributed shall not exceed the amount of credit available for distribution.
* The input tax credit available for distribution in a month shall be distributed in the same month. E.G. Input Tax Credit for the month of July shall be distributed in the same month i.e. in the month of July only.
Procedure for distribution of credit:
The procedure for distribution of credit is given in Sec

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egistered engaged in the taxable as well as exempted supply, reduced by the amount of any duty or tax levied.
* relevant period – means –
* If the recipients of credit have turnover in their states during the FY preceding to the current FY, the Preceding FY; or
* If some or all recipients do not have any turnover in their States in the FY preceding the year during which the credit is to be distributed, relevant period will be the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed.
Therefore, if all the recipients have turnover in the previous year, then turnover for the previous year shall be considered for purpose of calculating the ratio.
However, in a situation, if all the recipient were not having turnover in the previous year, then turnover of the last quarter (in which all recipients having turnover) preceding the month of return shall be considered for computing the ratio E.g

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ients to whom the input service is attributable.
Credit shall be distributed in the following manner:
Location of Branch (recipient of ITC)
Manner of Distribution of Credit
Same state as that of ISD
The credit of IGST, CGST, SGST or UTGST shall be distributed as IGST, CGST, SGST or UTGST respectively.
Different state as that of ISD
The credit of IGST, CGST, SGST or UTGST shall be distributed as IGST.
Input Service Distributor Invoice / Credit Note for the distribution of credit:
The document prescribed for distribution of credit is “Input Service Distributor Invoice”. Moreover, the details required in the invoice are also prescribed in the same Rule. An “Input Service Distributor Invoice / Credit Note” shall be issued to the recipient for distributing the credit and same shall be reported in the ISD Return. Following are the details required to be mentioned on the invoice:
* Name, Address and GSTIN of the ISD.
* Consecutive serial number not exceeding sixteen characters,

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contained in the original invoice was distributed. However, in case where due to reduction in credit, credit with the recipient becomes negative, the amount shall be added to the output liability of recipient.
Services taken under RCM
The ISD is not permitted to make payment of tax under RCM. Therefore, in a situation where the ISD is taking services which are taxable under RCM, it is suggested that either take a normal registration and take services in such registration and pass on the credit to ISD by raising an invoice on ISD. The other option is that the company can take such services in other existing normal registration and pass it on to ISD. Thereafter, the ISD can distribute the credits to the concerned units.
GST Retuns:
* An ISD is required to file monthly return in GSTR-6 within 13 days after the end of the month and will have to furnish information of all ISD invoices issued. The monthly return can be prepared after adding, correcting or deleting the details on the bas

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ed only for Delhi Unit: ₹ 5,00,000/-
(ii) IGST, CGST & SGST paid on services used for all units: ₹ 20,00,000/-
Total Turnover of the units for the preceding Financial Year 2016-17 are as follows: –
Unit Turnover (Rs.)
Total Turnover of three units = ₹ 10,00,00,000
Turnover of Delhi unit = ₹ 5,00,00,000 (50%)
Turnover of Gurgaon unit = ₹ 3,00,00,000 (30%)
Turnover of Mumbai unit = ₹ 2,00,00,000 (20%)
Now credit shall be distributed as follows:
(Figures in Rs.)
Particulars
Total
Delhi
Gurgaon
Mumbai
Turnover of units in PY 2016-17
10,00,00,000
5,00,00,000
3,00,00,000
2,00,00,000
GST paid on services used only for Delhi Unit.
5,00,000
5,00,000
–
–
IGST, CGST & SGST paid on services used in all units: Distribution on pro rata basis to all the units which are operational in the current year
20,00,000
10,00,000
6,00,000
4,00,000
Note: Credit distributed on pro rata basis on the basis of the turnover of all the un

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tributed. So the information of the quarter July 2017 to September 2017 shall be used:
(Figures in Rs.)
Particulars
Total
Delhi
Gurgaon
Mumbai
Turnover of units during quarter July 2017 to September 2017
5,00,00,000
2,00,00,000
1,25,00,000
1,75,00,000
GST paid on services used only for Delhi Unit.
5,00,000
5,00,000
–
–
IGST, CGST & SGST paid on services used in all units: Distribution on pro rata basis to all the units which are operational in the current year
20,00,000
8,00,000
5,00,000
7,00,000
On the basis of above, it would have been observed that compliances under ISD requires great efforts like maintaining credits, mismatching of credits, distributing credit, issuing Input Services Distributor Invoices, etc. Moreover, the determination of ratios for distribution is also a cumbersome process. Though it's a legacy brought forward from erstwhile law but no attempt has been made to simplify the process. Even after going through the provisions, the f

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or determining the ratio for distribution. Now, there was no Quarter in common when all the units were operational, then on what basis the ratio to be determined?
Reply By MAHESH MAIYA as =
Dear Sir,
We are GST registered Pvt Ltd co in Karnataka, have marketing offices in Chennai, Mumbai, Kolkata, Pune & Delhi. The rent is being paid by the company to un-registered landlords. Should we discharge RCM for such rent paid by the company ? if so, whether the GST paid under RCM can be taken credit in Karnataka ?
Mahesh. M
Dated: 13-3-2018
Reply By Ganeshan Kalyani as =
presently there is no tax under reverse charge on inward supply of goods or services from an unregistered dealer. hence you are not liable to pay gst as a recipient accordingly no question of distribution of tax paid.
Dated: 19-3-2018
Reply By RAVINDER GAMBHIR as =
Dear Sir,
Is it mandatory to take ISD registration. To be specific
-a pvt ltd company is having Regd/Head office in Delhi,registered in GST, and having

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Sub: IGST Refund not disbursed due to PFMS error – reg.
38/2018 Dated:- 12-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
URAN, RAIGAD, MAHARASHTRA – 400 707
FAX: 022-27243245 e-mail: edi@jawaharcustoms.gov.in
F. No. EDI/ Misc.-82/2015/JNCH
Date: 12.03.2018
PUBLIC NOTICE NO. 38/2018
Sub: IGST Refund not disbursed due to PFMS error – reg.
It has come to notice that after generation of IGST Refund Scroll through ICES, in some cases the IGST Refund could not be disbursed due to IFSC not being accepted by PFMS/not registered at PFMS.
2. The list of such IEC holders whose IGST Refund has not been disbursed due to PFMS error is being uploaded on the JNCH website (www.jawaharcustoms.gov.in) regularly.
3. IEC holders can check the PFMS verification status after registering themselves on ICEGATE (www.icegate.gov.in). Post registration, the PFMS status can be checked in IEC wise PFMS Inval

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ank.
Sd/-
(M.R. MOHANTY)
Commissioner of Customs (NS-I),
J.N. Custom House, Nhava Sheva.
ERRORS IN PFMS VALIDATION AND THEIR RECTIFICATION
S.No.
Error Code
Error Description
Rectification
1
TBE0001
Error in reading file, File is malformed or Failed during scheme validation.
Not Applicable
2
TBE0002
Mandatory Tags values are missing in the Header Part.
Not Applicable
3
TBE0003
Invalid Batch Format.
Not Applicable
4
TBE0004
Duplicate Batch ID/Message ID not allowed.
Not Applicable
5
TBE0005
Invalid Assessee Type.
Not Applicable
6
TBE0006
Same [Assessee Code, Location Code, Assessee Type, Source] already exists in PFMS. This validation will be not be applied for Update and Delete type requests. – Applied for ICEGATE. Can be modified for ACES.
Submit Again
7
TBE0007
[Assessee Code, Location Code, Assessee Type, Source] not exists in PFMS. This validation will be applied for Update and Delete type requests. – Applied for ICEGATE.

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BE0017
Rejected by Bank, Account status is closed.
Check the Account Number for validity – Submit correct details.
18
TBE0018
Duplicate Assessee Details [Assessee Code, Location Code, Assessee Type, Source] Found In The File. – Applied for ICEGATE. Can be modified for ACES
Submit Again
19
TBE0019
Blocked Account
Submit another valid Account details.
20
TBE0020
One or more mandatory tags values are missing in the detail section.
Not Applicable.
21
TBE0021
IFSC Code does not exists in PFMS.
Inform DG System for Rectification.
22
TBE0022
Actual records should be same. count and No. of records in details, it
Not Applicable
23
TBE0023
Assessee already exists.
Submit Again
24
TBE0024
Assessee code does not exist during update.
Submit Again
25
TBE0025
More than one record found during update data.
Submit Again
” Not Applicable” means that these are Structural errors which shall not appear in this report.
Circular, Trade Notic

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Venkateswara Rao Bolla And Another Versus The Senior Intelligence Officer, Directorate General of GST Intelligence Rep. by Spl. Public Prosectuor
Service Tax
2018 (3) TMI 1390 – TELANGANA & ANDHRA PRADESH HIGH COURT – 2020 (38) G. S. T. L. 581 (A. P.)
TELANGANA & ANDHRA PRADESH HIGH COURT – HC
Dated:- 12-3-2018
Criminal Petition Nos. 2283 and 2285 of 2018
Service Tax
T. Rajani, J.
For the Petitioners : Mr. T. Nagarjuna Reddy
For the Respondent : Mr. Anil Prasad Tiwari
ORDER
The condition, that the petitioners shall furnish bank guarantee for the remaining due amount, within ten days from the date of order of the Court below, imposed, while granting bail to the petitioners, is what is brought into question in the present criminal petitions.
2. Heard the counsel for the petitioners and Mr. Anil Prasad Tiwari, Special Public Prosecutor appearing for the respondent.
3. The facts of the case need to be briefly stated, in order to decide, to sustain or not to sust

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service recipients but did not pay the same to the credit of the Central Government. Party verification was also done, which indicated that service consideration was paid by the recipients, inclusive of service tax. Hence, the petitioners were held liable for the offence under Section 89 of the Finance Act, 1994 (for short the Act).
4. Section 89(d) of the Act mandates that any amount collected as service tax should be credited to the Central Government, within a period of six months from the date on which such payment becomes due.
5. The petitioners moved the Court of Special Judge for Economic Offences, Hyderabad by way of CRLMP.Nos.609 and 608 of 2018, respectively, seeking bail. But the Court below, while ordering bail, imposed the impugned condition, of furnishing bank guarantee for the remaining amount, after part payment made by the petitioners.
6. Section 73A(3) of the Act requires the Central Excise Officer, to serve notice, requiring the person liable to pay the amount, t

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ourt and secondly, the petitioners showed the schedule of payment, in the memo dated 14.02.2018, submitted to the Special Court for Trial of Economic Offences. The petitioners were asked to offer their comments and the petitioners appended their signatures on the same along with date, as a token of having seen the memo; the contention of the petitioners that they are not avoiding the payment of service tax is false and misleading; the petitioners, vide statements dated 23.01.2018, recorded under Section 14 of the Central Excise Act, made applicable to service tax under Section 83 of the Act, accepted that service tax amounting to Rs. 4,05,77,984/- and Rs. 2,16,89,832/- respectively was collected by them, but they failed to credit to same to the Central Exchequer; the issue is not just a case of service tax evasion but a serious fraud of collecting service tax and failing to credit the same to the Central Exchequer beyond the period of six months from the date on which the said payment

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Y v. BALWAN SINGH (2015) 7 SCC 373 wherein it was held that, for lawyers are perceived to be agents of their clients, the law of agency does not apply strictly to client-lawyer relationship; since lawyers also stand in a fiduciary relationship to their clients; their duties are more demanding than those imposed on other agents; as part of those duties, lawyers are required to respect the clients autonomy to make decisions in his matter; as a result thereof, though lawyers, without consulting their clients, can decide about tactics/means to be adopted while dealing with cases, they should seek appropriate instructions from client or his authorized agent before making any concession/statement/admission/settlement/compromise before court which may, directly or remotely, affect the rightful legal right of the client; lawyers should follow the clients instructions rather than substitute their judgment for that of the client; as regards settlement/compromise of a claim in court, a lawyer mus

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in Section 73A (3) and (4) of the FA before going ahead with the arrest of a person under Sections 90 and 91 of the FA. The power of arrest is to be used with great circumspection and not casually. It is not to be straightway presumed by the DGCEI, without following the procedure under Section 73A (3) and (4) of the FA, that a person has collected service tax and retained such amount without depositing it to the credit of the Central Government.
(ii) Where an assessee has been regularly filing service tax returns which have been accepted by the ST Department or which in any event have been examined by it, as in the case of the two Petitioners, without commencement of the process of adjudication of penalty under Section 83 A of the FA, another agency like the DGCEI cannot without an SCN or enquiry straightway go ahead to make an arrest merely on the suspicion of evasion of service tax or failure to deposit service tax that has been collected. Section 83 A of the FA which provides for

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that the amount exceeds Rs. 50 lakhs (now enhanced to Rs. 1 crore)
The Court observed that, in the case with which it was dealing, the SCN was not even issued and determination of the service tax arrears was not made and in those circumstances, resorting to extreme coercive measure of arrest followed by detention of the accused therein was impermissible in law.
12. Even if it is assumed that the undertaking is given by the counsel, on clear instruction by the petitioners, the counsel for the petitioners submits that the parties cannot contract out of the benefits that are conferred by the Constitution of India or the Statutes, as the case may be and there can be no estoppel against the Constitution and Statutes. He draws support for the said contention from the decision of the Supreme Court in OLGA TELLIS v. BOMBAY MUNICIPAL CORPORATION (1985) 3 SCC 545. The Supreme Court observed as under:
A concession made by him in a proceeding, whether under a mistake of law or otherwise, tha

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ount law of the land but it is the source and sustenance of all laws; the doctrine of estoppel is based on the principle that consistency in word and action imparts certainty and honesty to human affairs; if a person makes a representation to another, on the faith of which the latter acts to his prejudice, the former cannot resile from the representation made by him. It was held that the said principle can have no application to representations made regarding the assertion or enforcement of fundamental rights. For example, the concession made by a person that he do not possess and would not exercise his right to free speech and expression or the right to move freely throughout the territory of India cannot deprive him of those constitutional rights, any more than a concession that a person has no right of personal liberty can justify his detention contrary to the terms of Article 22 of the Constitution. It was further observed that fundamental rights are undoubtedly conferred by the Co

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rtion had no legal efficacy.
14. In the light of the above legal position, the decision of the High Court of Chhattisgarh in Miscellaneous Criminal Case No.4980 of 2013 dated 22.11.2013, on which the Special Public Prosecutor relies upon, cannot be followed. In the said case, the Court relied on the undertaking given by a party therein and imposed conditions in pursuance of the said undertaking, while granting bail to the petitioner therein.
15. The Court, on the basis of the undertaking given by a party, cannot convert itself into an executing Court to execute the terms agreed by the party, while deciding the bail application. Hence, with the above legal scenario, in the background, the condition imposed by the Court below to the extent of directing the petitioners to furnish bank guarantee for the remaining amount cannot be sustained and is set aside.
Hence, the criminal petitions are allowed. As a sequel, the miscellaneous applications, if any pending, shall stand closed.
Cas

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M/s. EVM Passenger Cars India Pvt. Ltd. Versus The State Of Kerala, The Assistant State Tax Officer
GST
2018 (4) TMI 579 – KERALA HIGH COURT – [2018] 2 GSTL 117 (Ker)
KERALA HIGH COURT – HC
Dated:- 12-3-2018
WP(C). No. 7877 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner : Smt. K. Latha
For the Respondent : Sri.V. K. Shamsudheen
JUDGMENT
Goods of the petitioner have been detained by the second respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act on the ground that the same were being transported without the requisite documents. The petitioner concedes that the goods were not accompanied by the requisite documents. It is s

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