Goods and Services Tax

Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated dealer
CT/LEG/GST-NT/12/17/788 Dated:- 10-9-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 10th September, 2018
NOTIFICATION-17/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Na

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated dealer
CT/LEG/GST-NT/12/17/789 Dated:- 10-9-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 10th September, 2018
NOTIFICATION-18/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Na

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated dealer
CT/LEG/GST-NT/12/17/790 Dated:- 10-9-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 10th September, 2018
NOTIFICATION-19/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Na

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Tara Exports Versus The Union of India, Goods and Service Tax Council, The Principal Commissioner of CGST and Central Excise, The Principal Secretary/Commissioner of Commercial Taxes, The Assistant Commissioner (ST), The Central GST Officer And The Assistant Commissioner, CGST and Central Excise
GST
2018 (9) TMI 1474 – MADRAS HIGH COURT – 2019 (20) G.S.T.L. 321 (Mad.), [2018] 98 taxmann.com 363 (Madras)
MADRAS HIGH COURT – HC
Dated:- 10-9-2018
W. P. (MD)No. 18532 of 2018
GST
Mrs. J. Nisha Banu J.
For the Petitioner : Mr.M.Azeem
For the Respondents : Mr.S.Paramasivam for R.1 to R.3 Mr.A.Thiyagarajan, Government Advocate for R.4 to R.7
ORDER
This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and reinstate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of Rs. 50,50,050/- to the petitioner towards the stock he

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Help Desk, with a remark that the returns can only be filed online. Accordingly, the petitioner had sent an email, dated 02.03.2018, to the Help Desk, however, no fruitful reply addressing their grievance was received.
4. In the meantime, the Government of India, in order to address the technical issues and the grievances, has issued a circular in Circular No. 39/13/2018-GST, dated 02.03.2018, to facilitate, among other things, TRAN 1 submission. This circular contemplates appointment of Nodal Officers to facilitate the filing by the struggling TRAN 1 filers. But, it is the contention of the petitioner that no such Nodal Officer is appointed till date.
5. According to the petitioner, in cases of similar nature, various High Courts of this Country has granted relief to the tax payers by directing the authorities to open the portal and/or receive the manually filed forms and/or approach the Nodal Officers appointed by the Government in this regard. In support of his contention, the lea

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Excise, Chennai and others.
6. On a perusal of the judgments / orders relied upon by the petitioner, it is seen that relief, as sought for, has been granted in favour of the aggrieved petitioners to some extent.
7. The Circular issued by the Union Government has also recognized that the grievances of the tax paying public are genuine in character and therefore, evolved a structural mechanism to address the grievances of general and specific natures. In respect of TRAN 1, the guidelines gave relief only to the tax payers, who had attempted to file TRAN 1 in the GSTN Portal before the statutory due date, ie., 27.12.2017. The onus to provide evidences, for non-filing before the due date because of technical glitches, was left with the tax payers, vide the above circular. Here, the petitioner has made attempts even to file their return by manual mode, before the Assistant Commissioner, CGST & Central Excise, Tirunelveli, on 31.01.2018, which, in the opinion of this Court, is a genuine at

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Extension of time for filling of application in form GST-CMP-04
17/2018 Dated:- 10-9-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 17/2018
CCT's Ref No. A(1)/129/2017,
Dt. 10-09-2018
In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017 the Commissioner of

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Amendments in the Notification number F.17(131)ACCT/GST/2017/2309 dated the 08th August, 2017; and notification number F.17(131)ACCT/GST/2017/2857 dated the 15th November, 2017.
F.17(131)ACCT/GST/2017/3840 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, l, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of t

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Amendments in the Notification Number F.17(131)ACCT/GST/2018/3765 dated the 10th August, 2018.
F.17(131)ACCT/GST/2017/3842 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and S

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Amendments in the notification number No. F 17(131)ACCT/GST/2017/2472 dated the 15th September, 2017: and notification number F.17(131)ACCT/GST/2017/3179, dated the 23rd March. 2018.
F.17(131)ACCT/GST/2017/3841 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Co

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Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 Crore.
F.12(46)FD/Tax/2017-Pt-IV-110 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of-
(i) Notification No. F.12(46)FD/Tax/2017-Pt-II-140 dated 15th November, 2017; and
(ii) Notification No. F.12(46)FD/Tax/2017-Pt-II-87, dated 10th August, 2018
except as respects thi

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of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st January, 2019
7
January – March, 2019
30th April, 2019
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notifi

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The Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-IV-111 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-(1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come int

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ension.”
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
3. Amendment of rule 142.- In the said rules, in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
4. Amendment of FORM GSTR-9.-In table of para 3 of the instructions of FORM GSTR-9 appended to the said rules, in column 2 of the table against item relating to Table No. SD, 5E and 5F, the following shall be added at the end, with effect from 04.09.2018, namely:-
“The

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GST – Tamil Nadu Goods and Services Tax Rules, 2017 – Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees – Notification – Issued.
G.O. Ms. No. 117 Dated:- 10-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 117
Dated: 10.09.2018
Aavani-25
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of-
(i) Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-I)/2017, published at p

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receding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Tamil Nadu Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2

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before the 15th day of November, 2018:
Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/ 695(d-2)/2018, published at page 2 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated day of August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (l)

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Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2018
G.O. Ms. No. 118 Dated:- 10-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 118
Dated: 10.09.2018
Aavani-25
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in t

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The Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018.
29219-FIN-CT1-TAX-0034/2017/FIN-S.R.O. No. 380/2018 Dated:- 10-9-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 10th September, 2018
S.R.O. No.380/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publi

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To extend the due date for filing of FORM GSTR -1 for taxpayers having aggregate turnover above 1.5 crores.
29215-FIN-CT1-TAX-0043/2017/FIN-S.R.O. No. 379/2018 Dated:- 10-9-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 10th September, 2018
S.R.O. No.379/2018- In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notifications of the Government of Odisha in the Finance Department No.33217-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November, 2017 published in the Extraordinary issue No.1920 of the Odisha Gazette, dated the 15th

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oth.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Odisha Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
Sl. No
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st January

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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
17/2018 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (17/2018)
No. FD 47 CSL 2017, Bengaluru, dated: 10-09-2018
In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as the said Act), and in supercession of –
(i) Notification (19/2017) No. FD 47 CSL 2017dated the 15th November, 2017 published in the Karnataka Gazette, Extraordinary, Part-IV-A, No. 1043, dated the 15th November, 2017;
(ii) Notification (09/2018) No. FD 47 CSL 2017

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goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Karnataka Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl.No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1.
July – September, 2017
31st October, 2018
2.
October – December, 2017
31st October, 2018
3.
January – March, 2018
31st October, 2018
4.
April – June, 2018
31st October, 2018
5.
July – September, 2018
31st October, 2018
6.
Octobe

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supercession the Notification (1-A/2017) No. KGST.CR.01/17-18 dated the 8th August, 2017, Notification (1-X/2017) No. KGST.CR.01/ 17-18 dated 15th November, 2017, Notification (1-D/2018) No. KGST.CR.01/17-18 dated 11thApri1, 2018, Notification (1-J/2018) No. KGST.CR.01/17-18 dated 10th August, 2018
(01-Q/2018) No. KGST.CR.01/2017-18 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-Q/2018)
No. KGST.CR.01/17-18, Dated: 10.09.2018
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Servic

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he Karnataka Gazette, Extraordinary, Part-IVA, No. 1265, dated the 13th August, 2018,
except as respects things done or omitted to be done before such supercession, on the recommendations Of the Council, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Karnataka Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 is hereby extended till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 is hereby extended ill the eleventh day of the succeeding month:
Provided that the time limit for furn

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated. Amendments in the Notification (1-C/2017)No. KGST.CR.01/17-18 dated the 08th August, 2017 and Notification (1-W/2017)No. KGST.CR.01/17-18 dated the 15thNovember, 2017.
(01-R/2018) No. KGST.CR.01/2017-18 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-R/ 2018)
No. KGST.CR.01/17-18, Dated: 10.09.2018
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services T

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated.
(01-S/2018) No. KGST.CR.01/2017-18 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-S/ 2018)
No. KGST.CR.01/17-18, Dated: 10.09.2018
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following further amendments are hereby made –

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated.
01-T/2018 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-T/2018)
No. KGST.CR.01/17-18, Dated: 10.09.2018
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, in Notification (1-K/ 2018) No. KGST.CR.01/17-18 dated the 10th August, 2018

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The Commissioner of GST & Central Excise, Chennai Versus M/s. Dymos India Automotive Private Limited
Central Excise
2018 (9) TMI 1135 – MADRAS HIGH COURT – 2019 (365) E.L.T. 26 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 10-9-2018
Civil Miscellaneous Appeal No.2021 of 2018 & CMP.No.15699 of 2018
Central Excise
Mr. T. S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ.
For the Appellant : Mr.V.Sundareswaran
JUDGMENT
T.S. SIVAGNANAM, J.
We have heard the learned Senior Standing Counsel for the appellant.
2. The appeal by the Revenue, filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of Chapter V of the Finance Act, 1994, is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 04.1.2018.
3. The appeal is admitted on the following substantial questions of law:
“i. Whether the CENVAT Credit relating to 'commercial or industrial construction service' can be utilized for payment of servi

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renting of immovable property services'.
5. The case of the Department was that the assessee leased out a part of the factory premises to one M/s.Hanil Lear India Private Limited (for brevity the HLIPL) vide land and licence agreement dated 18.8.2008 for a period of 11 months. However, in March 2009, the CENVAT credit was taken. Hence, the Department was of the view that the assessee had not used the input service relating to that portion in or in relation to the manufacture of their finished products.
6. Summons were issued to the assessee, pursuant which, a statement was recorded. Subsequently, the assessee paid a sum of Rs. 1,20,18,840/- including cess from their CENVAT credit account on 23.9.2009 under protest and intimated the same vide their letter dated 24.9.2009. In response to the letter sent by the Department, the assessee, vide letter dated 29.12.2009, stated that an area of 1968.10 sq.meters was leased out to the HLIPL and the proportionate credit was reversed. It was

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ribunal allowed the appeal filed by the assessee vide order dated 04.1.2018, which is impugned in this appeal.
8. We have heard Mr.V.Sundareswaran, learned Senior Standing Counsel for the appellant.
9. The Tribunal took note of the allegations in the said show cause notice ie. the assessee was not eligible for input service credit availed under the head 'commercial or industrial construction activities' during the period 2008-09. The Tribunal, after referring to the definition 'input service' as it stood at the material time under Rule 2(3) of the said Rules, pointed out that the first limb of the definition made it clear that in the case of service provider, the service tax paid would be eligible input service, if the service is used for providing output service. The assessee contended that they were both manufacturer and provider of output service, that for the portion of the building used for manufacturing activity, the appellant was eligible for credit of service

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M/s. Royal C&F Agency Versus Commissioner of CGST & CE, Nagpur II
Service Tax
2018 (9) TMI 988 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 10-9-2018
ST/87116/2018 – A/87292 / 2018
Service Tax
Dr. Suvendu Kumar Pati, Member (Judicial)
For the Appellant : Shri D.H. Nadkarni, Advocate
For the Respondent : Shri O.M. Shivadikar, AC (AR)
ORDER
Heard on the appeal and perused the Order-in-Appeal.
It is found that Commissioner (Appeals), CGST & Central Excise, Nagpur has dismissed the appeal preferred before him by the present appellant on the ground that there was delay of 28 days in preferring appeal before him and the reasons cited by the appellant in condoning such delay cannot be considered as sufficient cause that had prevented him from presenting the appeal within the period of 2 months against the order of the first adjudicating authority.
He has not gone into the merit of the case.
2. During hearing of the appeal, the ld. Counsel for the appellant subm

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e same and was putting the blame on the Chartered Accountant for which the Commissioner (Appeals) found the reason to be not convincing and the order needs no interference by the tribunal.
4. On the date of hearing, the ld. Counsel for the appellant submitted photocopies of appeal against order in revision no. 7/2009/ST/Review dated 09.11.2009, which order number is also found reflected in the order of the Commissioner (Appeals) and the same indicates that the letter of authority was filed by Chartered Accountant Shri Amit Agarwal and Shri Atul D. Sarda with inward stamp of CESTAT, Mumbai. In the final Order-in-Appeal nos. SN/152 & 153/NGP dated 19.12.2008 passed by the Commissioner (Appeals), Nagpur, in which present appellant was respondent no. 1, name of Shri Amit Agarwal as the counsel for the respondent is also reflected. However, in this impugned Order-in-Appeal names of advocates Shri G.L. Deshpande and Shri Sanjay Agarwal are found mentioned to have represented the appellant d

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ed his promise that he would draft the appeal on time and after his recovery from illness when he met his Chartered Accountant he came to know that the appeal was still not filed. The Commissioner (Appeals) equated such conduct of appellant as subletting the task of filing the appeal and conveniently forgetting about the same.
7. In a judicial proceeding, it has to be borne in mind that due to narrow technicalities, substantial justice cannot be denied. Service of experts is hired and that itself would justify a person's sincerity in pursing his right of appeal to get the desired remedy and the same can never be equated with sub-letting the task and forgetting the same. In the instant case the appellant submitted that he was sick and his sickness was not doubted by the Commissioner (Appeals). Under the circumstances, a man of ordinary prudential would have come to the finding the appellant was prevented by sufficient cause to file the appeal at the appropriate time due to sickness.
8

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The Hon'ble Supreme Court also observed that in exercise of discretion on the facts of each case, keeping mind that in construing the expression “sufficient cause”, the principle of advancing substantial justice is of prime importance.
10. Section 86 (7) dictates the Tribunal to follow the same procedure as it exercises and follows in hearing the appeals and making orders under Central Excise Act 1994 and the Central Excise Act vide Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be assessed by the Appellate Tribunal. In the instant case, as found from the order of the Commissioner (Appeals), no merit concerning tax liability of the appellant has been discussed and the appeal filed by him was rejected as not maintainable as hit by the period of limitation.
11. Section 35B (b) empowers the Appellate Tribunal to entertain appeal against an order passed by the Commissioner (App

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Amendments in the Notification No. 04/2017-GST dated 08/08/2017 and Notification No. 32 of 2017; dated: 15/11/2017.
48/2018-GST Dated:- 10-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex,
Solina, Rambagh, Srinagar
Notification No: 48/2018-GST
In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), l, Commissioner, on the recommendations of the Council, hereby make th

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Amendments in the Notification No. 14/2017-GST; Dated. 18/09/2017 and Notification No. 40 Dated 26-03-2018.
49/2018/GST Dated:- 10-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex,
Solina, Rambagh, Srinagar
Notification No: 49/2018/GST
In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, the Commissioner, on the recommendations of the Council, hereby make the fo

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Extension For GSTR-1 For July-2017 To March-2019 Whose Turnover Upto 1.5 Crore.
43/2018-State Tax Dated:- 10-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 10th September, 2018.
Notification No. 43/2018-State Tax
No. (GHN-83)/GST-2018/S.148(9)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 57/2017 – State Tax published vide Government Notification, Finance Department No.(GHN-128)GST-2017/S.148(2)-TH dated the 15th November, 2017;
(ii) Notification No. 17/2018 – St

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s or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Gujarat Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st

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The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2018.
48/2018-State Tax Dated:- 10-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 10th September, 2018.
Notification No. 48/2018-State Tax
No.(GHN-86)/GSTR-2018(30)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in th

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