Goods and Services Tax

Satyendra Goods Transport Corp. Thru. Prop. Bhuwan Kohli & A Versus State of U.P. Thru. Prin. Secy. Tax & Registration & Others
GST
2018 (4) TMI 807 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 602 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 13-4-2018
Misc. Bench No. 5536 of 2018
GST
Hon'ble Prashant Kumar And Hon'ble Rajan Roy, JJ.
For the Petitioner : Pradeeo Agrawal
For the Respondent : C.S.C.,A.S.G., Dr Deepti Tripathi
ORDER
( Per: Rajan Roy, J. )
Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for the opposite party nos.1, 3 and 4, Dr. Deepti Tripathi, learned counsel for the opposite party no.2.
This is a writ petition under Article 226 of the Constitution of India seeking a writ of certiorari quashing the orders of seizure under section 129(1) as well as imposition of tax and penalty under section 129(3) of the U.P. Goods and Services Tax Act 2017 (hereinafter referred as ''U.P.G.S.T

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e writ petition. It is said that Integrated Goods and Services Tax (hereinafter referred as ''I.G.S.T.') at the rate of 28% was duly paid on the said inter-state supply of goods. During the course of movement of these goods through the State of U.P. the consignment was intercepted at Lucknow on 17.12.2017 and the goods as well as documents were checked, whereupon, a T.D.F. Form was presented, which, on examination, was found to be related to another vehicle and another transportation pertaining to different goods. Accordingly, the truck alongwith the goods was seized on the same date, as, it was not carrying genuine and original T.D.F. Form. Proceedings under section 129 of the U.P.G.S.T. Act 2017 were undertaken against the truck-driver Mohammad Alamgir i.e. petitioner No.2. After issuance of notice of seizure on 17.12.2017 a show-cause notice under section 129(3) of the U.P.G.S.T. Act 2017 was issued to the truck-driver on the same date. A reply to the said notice was sub

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conveyance carrying any consignment of goods of value exceeding such amount as may be specified, to carry with him such documents and such devices as may be prescribed. This prescription is contained in Rule 138 of the Central Goods and Services Tax Rules 2017 (hereinafter referred as ''C.G.S.T. Rules 2017'), but, no notification had been issued by the Central Government under the said rule specifying the documents that a person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage, therefore, the rule was practicallty inoperative and there was no requirement of carrying any such document on the relevant date i.e. 17.12.2017. The invoice and other documents which were being carried were sufficient for the purpose of transportation, especially as, they revealed that it was an inter-State supply of goods and the I.G.S.T. at the rate of 28% had already been paid.
As regards the allegation of a fabricated

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ts being applicable and there being a notification dated 21.7.2017 under Rule 138 of the U.P.G.S.T. Act 2017 prescribing a T.D.F. Form in case of transportation of taxable goods valuing Rs. 5000.00 or more from a place outside Uttar Pradesh to a place outside the State i.e. in the event of inter-State trade and the same not having been complied, action of seizure and imposition of penalty under section 129 of U.P.G.S.T. Act 2017 was clearly in accordance with law and did not suffer from any error and it did not warrant any interference by this Court.
A process for initiation of a new indirect taxation regime was put into motion by the Constitution (101st Amendment) Act 2016 dated 8.9.2016 by which Articles 246-A, 269-A, 279-A and other provisions of the Constitution were amended. As per the amended Article 269-A, which pertains to levy and collection of Goods and Services Tax in the course of inter-state trade or commerce such tax shall be levied and collected by the Government of Ind

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.G.S.T. Act 2017 applies, whereas, in matters of intra-State trade and commerce the ''C.G.S.T. Act 2017' and the State Goods and Services Tax Acts, which in this case is ''U.P.G.S.T. Act 2017', apply.
Section 3 of the I.G.S.T. Act 2017 provides that the Board may appoint such Central Tax Officers as it thinks fit for exercising powers under this Act. There is no dispute about the fact that by virtue of section 4 of the I.G.S.T. Act 2017 the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorized to be the proper officers for the purposes of the said Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council by notification, specify. Similarly for enforcement of C.G.S.T. Act 2017 by virtue of section 6 thereof State Authorities under U.P.G.S.T. Act 2017 are also empowered to enforce C.G.S.T. Act 2017.
It is also not in dispute that by virtue

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(1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.”
As would be evident from its reading, the documents which the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, are such, as may be prescribed. Now this prescription has been made under Rule 138 of the C.G.S.T. Rules 2017 which reads as under:
“138. E-way rule
Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.”
As would be evident from a readi

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nt as is referred in section 68 of the C.G.S.T. Act 2017 and Rule 138 of the C.G.S.T. Rules 2017. In fact, Dr. Deepti Tripathi, learned counsel for the Government of India made a categorical statement on the basis of instructions that T.D.F. Form was not required to be carried for movement of inter-State goods to which the I.G.S.T. Act 2017 applies. In fact, as per Dr. Deepti Tripathi, learned Advocate appearing for the Government of India, C.G.S.T. Rules 2017 were amended on 30th August 2017 and vide another notification dated 29.12.2017 this amendment containing the E-way Bill system was to come into force from 1.2.2018, but, the notification dated 29th December 2017 was rescinded by a subsequent notification dated 2.2.2018. Thereafter the notification dated 7th March 2018 has been issued regarding E-way Bill System.
Thus, E-way bill system has been prescribed only recently by a notification of the Government of India dated 7th March 2018 whereby Rule 138 of the C.G.S.T. Rules 2017

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ter-State movements of goods, but, in our view it is only the Government of India which is empowered to issue such a notification in respect of inter-State trade under section 20(xv) of the I.G.S.T. Act 2017 read with section 68 of the C.G.S.T. Act 2017 and Rule 138 of the C.G.S.T. Rules 2017 made thereunder, as, the term ''Government' used in Rule 138 is defined in section 2(53) of the C.G.S.T. Act 2017 to mean the ''Central Government', just as, under section 2(9) of the I.G.S.T. Act 2017 ''Government' means '' the Central Government'. Moreover, with respect to Goods and Service Tax in relation to inter-State Trade the Parliament alone has the authority to legislate as would be evident from the 101st Amendment to the Constitution.
In this view of the matter we are of the considered view that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on

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ly the Central Government has the power under section 20(xv) of I.G.S.T. Act 2017 read with section 68 of C.G.S.T. Act 2017 and Rule 138 of C.G.S.T. Rules 2017.
The fact that the authorities under the State Act were empowered to exercise the powers under the C.G.S.T. Act 2017, assuming it to be so, is inconsequential, as, it is not their jurisdiction to exercise power of seizure which is under question, but, the manner in which they have exercised it on the basis of an inapplicable provision of law, as, they have proceeded on the presumption that T.D.F. Form-1 prescribed under a notification issued by the State Government under Rule 138 of the Rules made under the U.P.G.S.T. Act 2017, was required to be carried, which is not the requirement in law. For this very reason the judgment dated 29.1.2018 passed by a Coordinate Bench of this Court in Writ Tax No.95 of 2018 does not apply to the instant case, as the challenge therein was to the very power of the State Authorities under U.P.G.S

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We are supported in our view not only by the statement made by Dr. Deepti Tripathi as recorded hereinabove, but also by the judgment of the Kerala High Court on the subject as reported in ASCICS Trading Company v. Assistant State Tax Officer & anr., 2017 NTN (Vol.65) 145, wherein it has been held as under:
“3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the I.G.S.T. Act, which is the basis for the detention in Ext. P5 notice impugned in the writ petition, the learned Government Pleader would take me through the provisions of the IGST Act, CGST Act and SGST Act and in particular, the provisions of Section 4 and Section 20 of the IGST Act and Section 6 of the CGST Act read with Rule 138 of the CGST Rules as amended by notification No.27/2017 – Central Tax for the purposes of pointing out that, although the power to prescribe the documents that are to accompany the

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now, it was an inter-State trade and there is nothing on record to show otherwise. The assertion that I.G.S.T. had already been paid, has also not been denied by the opposite parties nor that both the consignor and consignee are registered dealers. Moreover, the requisite details having been mentioned in the invoice etc. the same would be verified at the point of destination and accordingly the matter would be scrutinized as regards the liability of Tax. The notification dated 21.7.2017 issued by the State Government under Rule 138 of the U.P.G.S.T. Rules 2017 made under section 164 of the U.P.G.S.T. Act 2017 was clearly inapplicable for the reasons already mentioned earlier. There was no intent to evade tax.
As regards the question of alleged interpolation or fabrication of the T.D.F. Form submitted by the driver, Sri Agarwal has given an explanation before us, but, if it is so, the concerned authorities are at liberty to take such action as may be permissible in law, but this does

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Queries regarding processing of refund applications for UIN agencies
43/17/2018 Dated:- 13-4-2018 CGST – Circulars / Ordes
GST
Circular No. 43/17/2018-GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 13th April, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam / Sir,
Subject: Queries regarding processing of refund applications for UIN agencies
The Board vide Circular No. 36/10/2017 dated 13th March, 2018 clarified and specified the detailed procedure for UIN re

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quo;the CGST Rules‟) which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, it is clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application.
2.2. Further, the officers are advised not to request for original or hard copy of the invoices unless necessary.
3. No mention of UINs on Invoices:
3.1. It has been represent

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uthorized representative of the UIN agency. Field officers are advised that the terms of Notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 and corresponding notifications under the Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017 and respective State Goods and Services Tax Acts should be satisfied while processing such refund claims.
4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade Notice, Public Notice, Instructionsor Office

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Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
41/15/2018-GST Dated:- 13-4-2018 CGST – Circulars
GST
Circular No. 41/15/2018-GST
CBEC-20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 13th April, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Reg.
Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section st

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or delivery challan, as the case may be; and in case of transportation of goods by road, he shall also carry a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
1.2 Section 129 of the CGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the CGST Act provides for the confiscation of goods or conveyances and imposition of penalty.
2. In this regard, various references have been received regarding the procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, seizure and release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168

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acility exists to verify the e-way bill electronically, the same shall be so verified, either by logging on to http://mis.ewaybillgst.gov.in or the Mobile App or through SMS by sending EWBVER to the mobile number 77382 99899 (For e.g. EWBVER 120100231897).
(c) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017 – GST, dated 05.07.2017.
(d) Where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in FORM GST MOV-01. In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02, requiring the pers

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a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer shall also record, on the common portal, the final report of the inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection.
(g) Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further. Where the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 in accordance with the provisions of sub-section (3) of section 129 of the CGST Act, specifying the tax and penalty payable. The said notice shall be served on the person in charge of the conveyance.
(h) Where the owner of the goods or any perso

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by him, or any person other than the owner of the goods comes forward to get the goods and the conveyance released by furnishing a security under clause (c) of sub-section (1) of section 129 of the CGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the CGST Act. The finalisation of the proceedings under section 129 of the CGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings.
(j) Where any objections are filed against the proposed amount of tax and penalty payable, the proper officer shall consider such objections and thereafter, pass a speaking order in FORM GST MOV-09, quantifying the tax and penalty payable. On payment of such tax and penalty, the goods and

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confiscate the goods and conveyance in FORM GST MOV-10. In the said notice, the quantum of tax and penalty leviable under section 130 of the CGST Act read with section 122 of the CGST Act, and the fine in lieu of confiscation leviable under sub-section (2) of section 130 of the CGST Act shall be specified. Where the conveyance is used for the carriage of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance.
(m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard.
(n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative),

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ng into consideration the objections filed by the person in charge of the conveyance and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such conveyance shall stand transferred to the Central Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.
(p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11.
(q) In case neither the owner of the

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tax.
(t) The procedure narrated above shall be applicable mutatis mutandis for an order or proceeding under the IGST Act, 2017.
(u) Demand of any tax, penalty, fine or other charges shall be added in the electronic liability ledger of the person concerned. Where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of tax, penalty or fine and other charges by debiting the electronic cash ledger of the concerned person.
(v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal.
3. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular.
4. It is requested that suitable standing orders and trade notices may be issued to publicise the contents of this Circular.
5. Difficulties, if a

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Engine No.
Chassis No.
Proof of Identity
ADDRESS
Phone:
Email, If any
2.Details of the transporter:
NAME
ADDRESS
Phone:
Email
3
I am the person-in-charge of the goods conveyance number
/ / /
4
I am transporting the goods from
To
5
I have
a) not produced any documents relating to the goods under transportation
b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct.
I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement.
The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I ha

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1 for verification.
Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordance with the provisions of sub- section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with State/UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons.
The owner / driver / person-in charge of the conveyance has not tendered any documents for the goods in movement
Prima facie the documents tendered are found to be defective
The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
E-Way bill not tendered for the goods in movement
Others (Specify)
Hence, you are hereby directed,-
(1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility,
(2) to allow and assist in physical verification and ins

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time period for conduct of inspection is hereby extended for a further period of ________ days.
The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance.
JOINT/ADDL. COMMISSIONER
Place:
Date:
FORM GST MOV-04
PHYSICAL VERIFICATION REPORT
Ref: FORM GST MOV-02 No.__________ Dated
The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:-
PHYSICAL VERIFICATION REPORT
Date of Physical Verification
Goods Conveyance number
Name of the Transporter
Sl.No.
Transport Document/LR No. & Date
Tendered Invoice/Documents No. & Date
Description of goods as per invoice including HSN code
Description of goods in the conveyance
Quantity as per invoice
Quantity as per physical verification
Diff.
1
Date:
Date:
2
Date:
Date:
I hereby declare that the phy

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ST MOV-07 was served on the person in charge of the conveyance on
_______________. The owner or person in charge of the conveyance has-
a. come forward and made the payment of tax and penalty as proposed and proceedings is drawn in this regard.
b. made the payment of tax and penalty as demanded in the order in FORM GST MOV-09.
c. come forward and furnished a bond in FORM GST MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed.
or
3. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and served on the owner/person in charge of the conveyance on _______________. The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance.
2[In view of the above, the goods and c

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to be defective
The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
E-Way bill not tendered for the goods in movement
Others (Specify)
For the above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated______________ and served on the owner/driver/person in charge of the conveyance. A physical verification and inspection of goods in movement was conducted on_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed.
Discrepancies noticed after physical verification of goods and conveyance
Mismatch between the goods in movement and documents tendered, the details of which are as under-

Mismatch between E-Way bill and goods in movement, the details of which

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_____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (date).
2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed.
(i)
(ii)
(iii)
3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of

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he value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08.
6. The calculation of proposed tax and penalty is as under:
1) CALCULATION OF APPLICABLE TAX
RATE OF TAX
TAX AMOUNT
Sl.No.
Description of goods
HSN code
Quantity
Total value (Rs.)
Central tax
State tax/ Union territory tax
Integrated tax
Cess
Central tax
State tax/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129
RATE OF TAX
PENALTY AMOUNT
SL

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he Goods and Services Tax (Compensation to States) Act, 2017 shall be initiated.
8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits.
Signature
Name and Designation of the Proper Officer
To,
Sri.__________________________
Driver/Person in charge
Vehicle/Conveyance No:
Address:
GOVERNMENT OF INDIA
FORM GST MOV -08
BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE
I/We……………..S/D/W of………………..hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) for the sum of………………………rupees to be paid to the President / Go

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been furnished in favour of the President/ Governor; and
WHEREAS, I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within seven days of the date of detention being made in writing by the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1) Name and Address
Occupation
(2) Name and Address

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ETAILS OF GOODS DETAINED
Sl.No.
Description of goods
HSN Code
Quantity
Value
DETAILS OF CONVEYANCE DETAINED
Sl.No.
Description
Details
1
Conveyance Registration No.
2.
Vehicle Description
3.
Engine No.
4.
Chassis No.
5.
ORDER ENCLOSED
(Name and designation of Proper Officer)
ORDER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATION TO STATES) ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date).
2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of

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conveyance detained on the payment of tax and penalty as under:
(i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty.
(ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act and State/Union Territory Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
4.1. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as ind

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TE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released.
7. In response to the said notice,
(i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed.
(ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed.
(iii) the owner of the goods/ person in

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130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (Designation of the proper officer) on __________ (date) at _____( time ) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date).
2. The goods in movement was inspected under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on _______(date) and the following discrepancies were noticed.

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n _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra.
5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance.
OR
As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. In

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TITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS
FINE AMOUNT
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE
RATE OF TAX
FINE AMOUNT
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 1

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bile No. of the Person in charge of the conveyance
5.
e-mail ID of the Person in charge of the conveyance
6.
Name of the transporter
7.
GSTIN of the transporter, if any
8.
Date and Time of Inspection
9.
Date of Service of Notice of Confiscation
10.
Order passed by
11.
Date of Service of Order
12.
Demand as per Confiscation Order
On the Goods
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
SGST/UTGST Act
IGST Act
Cess
Total
On the Conveyance
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
STATE
TAX/UTGST Act
IGST Act
Cess
Total
DETAILS OF GOODS CONFISCATED
Sl.No.
Description of goods
HSN Code
Quantity
Value
DETAILS OF CONVEYANCE CONFISCATED
Sl.No.
Description
Details
1
Conveyance Registration No.
2.
Vehicle Description
3.
Engine No.
4.
Chassis No.
5.
ORDER ENCLOSED
(Name and designation of Proper Officer)
ORDER OF CONFISCATION UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT

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Act read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, specifying the tax and penalty payable.
4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within t

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ST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded.
5. The person in charge has not filed any objections/ the objections filed were found to be not acceptable for the reasons stated below:
a) …
b) …
c) …
6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Central Goods and Services Tax Act and under section 130 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under:
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
1
2
3
4
5
7. You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within days from

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E (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
Signature
Name and Designation of the Proper Officer To,
Shri__________________________
Driver/Person in charge Vehicle/Conveyance no:
Address:
*********
Notes
1. Substituted vide Circular No. 49/23/2018-GST dated 21-06-2018 before it was read as, " three working days"
2. Substituted vide Circular No. 49/23/2018-GST dated 21-06-2018 before it was read as,
"In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition."
3. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as,
"(k) In case the proposed tax and penalty are not paid within seven days from the date of the issue of the order of detention in FORM GST MOV-06, action under section 130 of the CGST Act shall be initiated by serv

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Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit
42/16/2018-GST Dated:- 13-4-2018 CGST – Circulars / Ordes
GST
Circular No. 42/16/2018-GST
CBEC-20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 13th April, 2018
To
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All)
Sub: Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg.
Madam/ Sir,
Kind attention is invited to the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) relating to the recovery of arrears of central excise duty /service tax and CENVAT credit thereof, CENVAT credit c

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1944 and Chapter V of the Finance Act, 1994)
i) Recovery of arrears of wrongly availed CENVAT Credit:
In case where any proceeding of appeal, review or reference relating to a claim for CENVAT credit had been initiated, whether before, on or after the appointed day, under the existing law, any amount of such credit becomes recoverable, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under the CGST Act [Section 142(6)(b) of the CGST Act refers].
ii) Recovery of CENVAT Credit carried forward wrongly:
CENVAT credit of central excise duty/service tax availed under the existing law may be carried forward in terms of transitional provisions as per section 140 of the CGST Act subject to the conditions prescribed therein. Any credit which is not admissible in terms of section 140 of the CGST Act shall not be allowed to be transitioned or carried forward and the same shall be recovered as an arrear of tax under section 79 of the CGST Act.
iii) Rec

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h revision, any amount is found to be recoverable or any amount of CENVAT credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under the CGST Act [Section 142(9)(a)of the CGST Act refers].
4. In view of the above legal provisions, recovery of central excise duty/ service tax and CENVAT credit thereof arising out of the proceedings under the existing law, unless recovered under the existing law, and that of inadmissible transitional credit,is required to be made as an arrear of tax under the CGST Act.The following procedure is hereby prescribed for the recovery of arrears:
4.1 Recovery of central excise duty, service tax or wrongly availed CENVAT credit thereof under the existing law and inadmissible transitional credit:
(a) The CENVAT credit of central excise duty or service tax wrongly carried forward as transitional credit shall be recovered as central tax liability to be paid through the utilization of amoun

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id through the utilization of the amount available in electronic cash ledgerof the registered person and the same shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01).
(b) The arrears of interest, penalty and late fee in relation to arrears of central excise duty, service tax or wrongly availed CENVAT credit thereof under the existing law arising out of any of the situations discussed in para 3 above, shall, unless recovered under the existing law, be recovered as interest, penalty and late fee of central tax to be paid through the utilization of the amount available in the electronic cash ledger of the registered person and the same shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01).
4.3 Payment of central excise duty & service tax on account of returns filed for the past period:
The registered person may file Central Excise / Service Tax return for the period prior to 1st July, 2017 by logging onto www.aces.gov.in and

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Regarding Input Tax Credit
Query (Issue) Started By: – Prateek Agrawal Dated:- 12-4-2018 Last Reply Date:- 22-4-2018 Goods and Services Tax – GST
Got 6 Replies
GST
As I am registered dealer under GST Act. and having business of motor vehicles . For demo purpose I issued invoice in the name of firm i.e.self . whether the input credit is available or not . The same is showing in books of account under the hade fixed assests .
Reply By KASTURI SETHI:
The Reply:
ITC can be taken .
Reply By Ganeshan Kalyani:
The Reply:
Raising an invoice on demo basis will not make you eligible to take credit. This is my view.
Reply By YAGAY AND SUN:
The Reply:
We endorse the views of the experts.
Please check the point No. 3 of the appended

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ut Section 17 (5) of CGST Act, 2017 imposes some restrictions or conditions which are as under :-
_____________________ no ITC shall be allowed in respect of motor vehicle and other conveyances except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods.
Reply By KASTURI SETHI:
The Reply:
Procedural lapse cannot override your substantive right of ITC. If you fight legally you would get benefit. Your substantive right cannot forfeited just because you have issued invoice instead of delivery challan for dem

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Court Upholds Conditions on CENVAT Credit Transfers u/ss 174(1) and 174(3) of CGST Act, 2007.
Case-Laws
GST
Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2

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No GST for Applicant on Direct Shipments from China to USA or Goods Stored in Netherlands Warehouse.
Case-Laws
GST
Levy of GST IGST – high sea sale – supply from one country to another country without bringing the goods into India – The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China – AAR
TMI Updates – Highlights, quick notes, mar

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Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.
Case-Laws
GST
Scope of the term supply – The recovery of food expenses from the employees

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Rubber Trees Classified as 'Goods' Under GST; No Distinction Between Softwood and Hardwood.
Case-Laws
GST
Rate of tax – standing rubber trees – rubber trees are agreed to be severed before su

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Clarification regarding GST on supply of food and drinks in educational institutions.
GST
Dated:- 12-4-2018

Ministry of Finance
Posted On: 11 APR 2018 7:42PM by PIB Delhi
With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: –
i. GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax Credit (ITC).
ii. If

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APPLICABILITY OF GST ON PAYMENT OF ACTUAL WAGES THROUGH LABOUR CONTRACTOR
Query (Issue) Started By: – GEE LIMITED Dated:- 12-4-2018 Last Reply Date:- 27-9-2018 Goods and Services Tax – GST
Got 10 Replies
GST
QUERY REGARDING GST APPLICABILITY ON PAYMENT OF WAGES TO INDIVIDUAL LABOURERS
* LABOUR CONTRACTOR PROVIDES WORKERS TO A FACTORY FOR MANUFACTURING OF GOODS.
* HE IS ISSUING THE FOLLOWING MONTHLY BILLS TO THE FACTORY
BILL NO.1 (APRIL 2018)
Total Mandays
Amount
REIMBURSEMENT OF WAGES (ACTUALS WITH EMPLOYEE WISE DETAILS)
1664
670844
EPF – EMPLOYER CONTRIBUTION (ACTUALS)
39969
ESI – EMPLOYER CONTRIBUTION (ACTUALS)
31866
TOTAL
742679
BILL NO.2 (APRIL 2018)
Total Working Days
Rate
Amount
CHARGES FOR PROVIDING LABOUR
1636
20
32720
(Total Mandays – Paid Holidays = Total Working Days)
* WHETHER THE CONTRACTOR IS LIABLE TO CHARGE GST ON BOTH THE BILLS OR WHETHER BILL NO.1 FOR REIMBURSEMENT OF ACTUAL WAGES, EPF AND ESI PAYMENTS WILL BE EXEMPTED FROM THE

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II.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Rule 33 of CGST Rules, 2017 states that-
Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agr

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efore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
In your case the supplier of manpower cannot be treated as 'pure agent' of you as per the definition given in the rule. Therefore the contractor is correct in charging gst on the entire amount charged by him towards supply of manpower.
Reply By Susheel Gupta:
The Reply:
Employer of the contractual labour shall be the contractor not company. Moreover,as per ESI and PF records the employer shall be contractor. Therefor the transaction cannot be covered under Schedule III.
Labour contractor cannot be treated as pure agent since as per rule 33(iii) "the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account". In your case the contractor is not taking any additional services from the labour instead this is the primary services which the contractor is provid

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ITC RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18
Query (Issue) Started By: – nandankumar roy Dated:- 12-4-2018 Last Reply Date:- 16-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
DEAR SIR,
WHILE GONG THROUGH RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18 FOLLOWING ITC MISMATCH FOUND IN TOTAL TILL FEBRUARY ARE AS UNDER:
IN GSTR1 LESS COMPARE TO 3 B RETURN IN IGST RS -11930 AND IN CGST AND SGST RS -5459 EACH NOW PL HELP TO HOW TO ADJUST IN MARCH'18 RETURN. IF ANY DISCRIPANCY WILL CREATE PROBLEM AT THE TIME OF AUDIT AND FOR THAT PL PROVIDE WHAT TO DO IN MARCH RETURN AS WELL AS MARCH HSN SUMMARY EFFECT ALSO.
REGARDS,
N K ROY
9427181604
Reply By KASTURI SETHI:
The Reply:
(i) At present problem of audit is not

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ictional GST Range Officer or grievances cell.. There is no other option.
These are my views.
Reply By Ganeshan Kalyani:
The Reply:
GSTR 3B of March 2018 can ve filed on or before 20th Apr 2018. GSTR 1 of March is also yet to filed. Thus you can match rectify the error in March month return. In GSTR1 you have shown less amount of taxes. Means you have missed to include sales invoice of the value mentioned in your query. Include that invoice in March month GSTR1. Before filing return check the impact in excel working and after ensuring that the correction will make figures correct. Thanks
Reply By Alkesh Jani:
The Reply:
Sir, In continuation to the views expressed by our experts, i Just wish to add that "Annual Return" is awai

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protect revenue and also unwarranted litigation.
At present the amendment can be done in subsequent month(s) or quarter(s). However, the amendment is for subsequent month or quarter. As we know that the quarterly filing of return GSTR-1 or GSTR-3B was not the intention of the Govt. Therefore, if any omission or rectification required, which were not done in the subsequent month or quarter, due to any reason, the Annual Return, where such reconciliation can be made and tax if any to be paid is required to be paid along with interest. As you might have noticed that Govt. intention was change the Accounting year from January to December. In this regards, Section 44 may please be referred. When the designed structure of GST has been distorted

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GST on Single residence unit
Query (Issue) Started By: – Thevarkonda Suresh Dated:- 12-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Respected sir
What will be GST Rate for construction of Single Residence Unit through contract and
whether inputtax can be claimed under contract
regards
T S Suresh
9940040892
Reply By KASTURI SETHI:
The Reply:
Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 as amended . Serial No.11 refer

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M/s. Indian Maritime University Versus Commissioner of GST & Central Excise Chennai South Commissionerate (Vice-Versa)
Service Tax
2018 (7) TMI 265 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-4-2018
ST/647/2011, ST/Misc. /41113/2017 and ST/687/2011 – Final Order Nos. 41126-41127/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri M.N. Bharathi, Advocate for the Assessee
Shri r. Subramanian, AC (AR) for Revenue
ORDER
The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as assessee and Revenue for the sake of convenience.
2. Bri

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interest and penalties. In appeal, Commissioner (Appeals) upheld the demand but however, set aside the penalties invoking section 80 of the Finance Act, 1994. Aggrieved the assessee has filed Appeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties.
3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory approval is required. He submitted the activity would not fall under Commercial Coaching or Training Service. The ld. counsel explained that the National Maritime Academy was set up for the purpose of providing training to the officials / employees o

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nder the definition of Commercial Training or Coaching Services and therefore the assessees are not liable to pay service tax.
4. The ld. AR Shri R. Subramanian appearing for the department reiterated the findings in the impugned order. He also pleaded that the Commissioner (Appeals) has erred in setting aside the penalties.
5. Heard both sides.
6. We have perused the records carefully. The ld. counsel has produced copies of certificates issued by the assessee for various courses. Vide letter dated 21.8.1998, the Ministry of Surface Transport has granted approval for the course of 'Personal Safety and Social Responsibility'. Again by letter dated 8.10.1998, the Ministry of Surface Transport has granted approval to conduct 'Proficiency Me

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M/s LIBERTY CHEMTRADE PVT LTD. Versus THE UNION OF INDIA
GST
2018 (6) TMI 109 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 353 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 12-4-2018
R/SPECIAL CIVIL APPLICATION No. 5637 of 2018
GST
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Petitioner : Mr Anand Nainawati (5970)
ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Petitioners have challenged clarificatory Circular issued by the Central Board of Excise & Customs date

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Kerala Co-Operative Deposit Guarantee Fund Board Versus Commissioner Of Central GST And Central Excise, Thiruvananthapuram And The Superintendent Of Central GST And Central Excise, Thiruvananthapuram
Service Tax
2018 (5) TMI 490 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-4-2018
W.P.(C) No.11200 of 2018
Service Tax
MR. P.B. SURESH KUMAR, J.
For The Petitioner : Sri. Ashok M. Cherian, SC
For The Respondent : Sri. Sreelal N. Warrier, SC
JUDGMENT
First petitioner is the Board constituted by the Government of Kerala for administration of the Deposit Guarantee Fund constituted under the Kerala Co-operative Deposit Guarantee Scheme, 2012 and the second petitioner is the Secretary of the first petitioner

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ther hand, the petitioners challenge the impugned summons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994.
4. It is seen that proceedings have been initiated earlier by the first respondent against the first petitioner for realisation of the service tax payable by them under Finance Act, 1994 and orders have been issued repelling the contention as to their liability to pay service tax. The first petitioner challenged the said orders in appeal before the Customs, Central Excise and Service Tax Appellate Tribunal, Bangalore in Exts.P3 and P4 appeals on the very same ground that they have no liability to pay service tax, and the said appeals are pendi

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M/s Metal Handicrafts Versus State Of U.P. And 5 Others
GST
2018 (4) TMI 1545 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 557 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-4-2018
WRIT TAX No. 631 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Vinay Kumar Pandey, learned counsel for the respondent no.2.
Petitioner is unit of a company incorporated under the Companies Act, 1956 and registered under the U.P. VAT Act with effect from 01.04.2011. After the enforcement of the GST with effect fr

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gistration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect.
The grievance of the petitioner is that despite repeated request, reminder and also personal meeting with the officials the error is not being rectified. Vide a letter dated 03.02.2018 sent by Joint Commissioner/Nodal Officer (GST), Moradabad Zone, Moradabad with respect to the grievance of the petitioner regarding incorrect particulars recorded in the registration number during migration but in vain.
Learned counsel for the petitioner also points out that the petitioner was orly

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dia under whose control Goods and Services Tax Network function, has assured the Court that necessary steps should be taken to redress the grievance of the petitioner.
Sri C.B. Tripathi, learned Special Counsel has also no objection to the prayer being granted.
In the interest of justice, we dispose of the writ petition commanding the respondents to carry out necessary correction in the form of the petitioner in respect of legal name, constitution of the business, the registration details, user ID and password to match with the PAN No. AACCL0519Q of the petitioner's company and, if necessary, to open the portal for carrying out the correction. The necessary steps be taken within 10 days from the date of receipt of a certified copy of

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M/s. Meena Advertisers Versus Director General of Goods & Service Tax Intelligence, The Senior Intelligence Office GGST Mumbai, The Commissioner of GST & Central Excise, The Superintendent of GST
Service Tax
2018 (4) TMI 1232 – MADRAS HIGH COURT – 2018 (16) G. S. T. L. 448 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 12-4-2018
W.P.No.3525 of 2018 & W.M.P. No.4305 of 2018
Service Tax
T. S. Sivagnanam, J.
For the Petitioner : Mr. R. Anishkumar
For the Respondents : Mr. V. Sundareswaran Mr.S.R.Sundar
ORDER
Heard Mr.R.Anishkumar, learned counsel for the petitioner, Mr.V.Sundareswara, learned Senior Standing Counsel, for the respondents 1 and 2 and Mr.S.R.Sundar, learned Senior Standing Counsel for the respondents 3 and 4.
2. The petitioner is a proprietor of an Advertising Firm under the name and style of “M/s.Meena Advertisers”. In this writ petition, the petitioner seeks for issuance of Writ of Certiorarified Mandamus to quash the summons dated 02.01.2018 issued by th

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ity. By referring to the said condition in the circular, it is submitted by the learned counsel for the petitioner that the investigation should be shifted to Chennai.
4. The learned Standing Counsel appearing for the respondents 1 and 2 submitted that the petitioner had admitted that he was rending taxable service before 01.07.2012 as well as after 01.07.2012 from places, such as, Chennai, Mumbai, Jaipur and Mangalore and he was remitting the service tax. Further it is submitted that the Centralized Service Tax Registration Certificate dated 12.01.2007 does not mention any place other than Chennai and in terms of Rule 4 (2) and (3) of the Service Tax Rules, 1994, the petitioner was required to register such premises or officers from where centralised billing or centralised accounting systems were located. The learned counsel further submits that since the petitioner were doing business in Mumbai and also issuing invoices from their Mumbai office, which was not mentioned in their Cent

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ners seek for issuance of a Writ of Mandamus to prohibit the second respondent from proceeding with the enquiry pursuant to the summons dated 06.11.2017, it is an indirect challenge to the summons. The petitioner having been unsuccessful in its earlier attempt, cannot now maintain these Writ Petitions and indirectly challenged the summons issued by the second respondent. Therefore, the petitioner is estopped from approaching this Court for an identical relief for the second time. Nevertheless, the petitioner has challenged the jurisdiction of the second respondent and this challenge is based on the decision of the Hon'ble Supreme Court in Ram Narain Bishwanth & Ors.,(supra) and in that of the Karnataka High Court in Devilog Systems India (supra).
10.The contention advanced by the learned Senior counsel appearing for the petitioners is that the goods were imported through Chennai Port cleared by the Customs Authorities at Chennai and the second respondent being an Officer situated

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eration was whether the notices issued by the Assistant Collector of Customs, Internal Audit Department were legal and valid. In the said case, the Department conceded that for the purposes of the Section 47 of the Act, the proper Officer would be the Assistant Collector of Customs, Bangalore and for Section 28(1), it can be different. The Court held that in the absence of notification dated 01.02.1963, the Audit wing at Madras was not competent to issue notice under Section 28(1) of the Act, merely because, the Madras Audit office is given the power to audit the accounts of Bangalore office. Thus, notices were held to be not issued by the proper officer attached to the jurisdictional Collectorate at Bangalore, where the goods were imported and therefore, the notices were held to be invalid.
12. As rightly pointed out by the learned Senior Standing counsel for the respondents both the decisions arose out of the proceedings under the Customs Act, where the jurisdiction of the Officer/

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he course of investigation and there is power to investigate into past cases.
13. In Dukhishyam Benupani, Asstt. Director, Enforcement Directorate (Fera) vs. Arun Kumar Bajoria reported in (1988) 1 SCC 52, the Hon'ble Supreme Court considered as to whether the officials of the enforcement Directorate could be injuncted from arresting the respondent therein and it was held as follows:-
7.It seems rather unusual that when the aggrieved party approached the High Court challenging the order passed by a subordinate court the High Court made the position worse for the aggrieved party. The officials of the Directorate are now injuncted by the Division Bench from arresting the respondent and the time and places for carrying out the interrogations were also fixed by the Division Bench, Such kind of supervision on the enquiry or investigation under a statute is uncalled for. We have no doubt that such type of interference would impede the even course of enquiry or investigation into the

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ot tenable for the reason that in terms of Section 108, any Customs Officer is entitled to issue notice, which was considered by the Division Bench in the case of South India Exports, (supra), wherein it was held as follows:-
9. We will not deal with the question as to whether the officer, who sent the notice under Sec.108 of the Customs Act, could not have sent the same owing to his not being a Gazetted officer. A statement is made on behalf of the respondents that the concerned officer is a Gazetted officer under the notification and that statement is not seriously disputed by the other side. Even otherwise, there is no reason for us not to accept the statement made by the learned senior counsel at the Bar that all such officers, holding the post of Senior Intelligent Officer, have been given the status of the Gazetted officer. Hence that question is concluded against the appellants.
10. A glance at Sec.108 of the Customs Act, under which the summons is given, would suggest that

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(o), which reads as under:
“Sec.111. Confiscation of improperly imported goods, etc.- The following goods brought from a place outside India shall be liable to confiscation:- … … …
(o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;” It is therefore clear that a Customs Officer would have all the possible power and more particularly described under Sec.108 of the Act to summon any person obviously to enquire as to whether any goods have been smuggled or not. If, therefore, any goods are brought in India, which enjoy the exemption from the payment of customs duty on certain conditions then, the Customs Officer will have all the powers to enquire as to whether the conditions, subject to which the said duty is exempted, have been

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GST Returns for past period
Query (Issue) Started By: – Krishna V Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
A Tax payer is liable to pay duty for last 4 months and did not file returns. Now he is ready to pay with int. and file returns. If he takes registration now,
(1) is it possible to file return for the past periods
(2) if not how to handle the situation.
Request the experts to offer their suggestions to resolve the iss

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IGST on Customer Consgined item for production purpose
Query (Issue) Started By: – MistralSolutionsPrivateLimited Dated:- 11-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All,
Overseas customer wants to send few specific components (FOC) to our production unit and wants us to integrate the components into the final product. The final product will be exported to him .
In this scenario, we will have to pay IGST at the time of import. This is clear.
The question is whether the importer can avail the ITC.
As per section, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the c

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ion, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the components are supplied free of cost. Please clarify in this scenario, can we avail the ITC or not.
Reply By KASTURI SETHI:
The Reply:
You will do assembling which is manfacturing process. How will you arrive at correct transactional value for the purpose of payment of GST ? May be for the purpose of export. Full value of goods including IGST to be paid, if you want ITC. This is my view. I would like oher experts to intervene.
Reply By Susheel Gupta:
The Reply:
Dear Sir
IGST on import is paid on reverse charge basis. condition of payment to supplier is not their whe

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Import Export Code (IEC) after GST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Do I need to register for IEC code or can I just use GSTIN number?
Below memo states that I can use GSTIN number but it is confusing that whether I still need to register with DGFT for IEC to consider my PAN number as IEC?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf – https://www.taxmanagementindia.com/visitor/detail_circular.asp?ID=55882&kw=Changes-in-IEC-with-the-introduction-of-GST-regd
Reply By Alkesh Jani:
The Reply:
Sir, As GSTIN itself is pan base number, you do not require to register with DGFT. which clear from the para 2 of the said TN. Moreover

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N would be the key identifier. DGFT in its Trade Notice No. 09, dated 12-6-2017 has stated that PAN would be the Import Export Code (IEC). However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is not applicable, UIN or PAN would be accepted as IEC. It is advised that all importers need to quote GSTIN in their Bills of Entry in addition to IEC. In due course of time IEC would be replaced by PAN/GSTIN.
Reply By YAGAY AND SUN:
The Reply:
Please also check Trade Notice No. 02/2018-19 dtd. 11th April 2018 Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT.
IEC holders may please not

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 11-4-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it

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on from old indirect tax regime to GST regime, some arrangements were required to be made and conditions with respect thereto be imposed.
Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit.
* In Age Industries Pvt. Ltd v. Assistant State Tax Officer, SGST Department, Kochi, [ 2018 (1) TMI 1116 – KERALA HIGH COURT ] where the assessee had sent goods to three parties for quality appraisal on job work basis against a series of delivery challans, it was held that detention of goods for reasons that they were not accompanied by document provided under rule 138(2) of Kerala GST Rules (e way bill) and were intended to be supplied to an unregistered firm was not sustainable. Therefore, it was decided that

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mendations made by Goods and Services Tax Council are in violation of Election Code of Conduct.
* In R.R. Agro Industries v. State of U.P. – 2018 (2) TMI 608 – ALLAHABAD HIGH COURT , the assessee was transporting the consignment of goods from one State to another State and the department seized the consignment at Ghaziabad under section 129(1) of the Uttar Pradesh GST Act, 2017 but the assessee contended that the transaction in question was covered under the IGST Act, 2017 and the provisions of the UP GST Act, 2017 would not be applicable. Such consignment was not liable to be seized under the UP GST Act, 2017 and thus the assessee filed the writ petition in the High Court. It was held that in the matter of seizure under the provisions of the IGST Act, 2017, the provisions of Central GST Act, 2017, such as Section 129, would apply mutatis mutandis. The impugned order of seizure could not be held to be bad, in law, only for the reason that the wrong provision of Act had been mentioned

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nline and avail credit.
* In M/s. Arihant Superstructure Limited v. The Union of India through the Commissioner (GST) , The Commissioner, Central Goods and Service Tax, (2018) 3 TMI 1268 (Rajasthan), where the assessee filed GST Tran-1 by electronic mode but returns filed by the electronic mode are not generated on the website of the Department and thus, were not accepted. By placing reliance in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. v The Union of India & Another [(2018) 3 TMI 539 Bombay High Court] it was directed to accept the returns on provisional basis.
* In Special Ashoka Beedi Works v. GST Officer, Madanpalle 2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT, it was held that since the seized vehicle was not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention and was ordered to be released.
* In Shankar Moha

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Export Invoice with IGST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 15 Replies
GST
I want to export some items to Nepal. The total amount of export is 1,00,000. I do not have any LUT yet so I will include IGST in the invoice which comes out to be 18,000.
Now my total invoice amount becomes
Net – 1,00,000
IGST – 18,000
Grand Total = 1,18,000 INR
Now the person in NEPAL will not pay this GST to me because he has nothing to do with this 18% tax which I included in the invoice. What should I show in the invoice to credit this 18,000 INR because the person in NEPAL will only pay me 1,00,000 even though the invoice amount is 1,18,000.
Please tell me how to show 18,000 pre-paid in the invoice for export with IGST?
Thanks,
Reply By Ganeshan Kalyani:
The Reply:
In Tax invoice show the breakup of basic + tax. In commercial invoice shown total amount . Tax invoice is for GST compliance purpose and commerci

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ot required physical LUT .System generate
Application Reference number which is sufficient for export of your goods.
Reply By lakush jain:
The Reply:
This ARN number generated by online LUT portal, can I use just this with transport company to send my goods or do I need any other supported documents while sending my goods?
Also do I need any Import Export Code (or IC code) before sending my goods to NEPAL or to generate LUT?
Reply By KASTURI SETHI:
The Reply:
For export also, Import Export Code is must.
Reply By lakush jain:
The Reply:
but according to below MEMO , it says that if you have GSTIN number then IEC code is not necessary ? Going forward only GSTIN number will be used for transaction. I do have GSTIN number then do I still need to register for IEC code?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf
Reply By KASTURI SETHI:
The Reply:
PAN is to be treated as IEC if the goods to be exported are fully exempted.
Reply By KASTURI SETHI:
The Reply:
Pl.read PAN based

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Number, is generated online. It further clarified that no documents are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circular also stated that if an exporter's LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning.
The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states.
Reply By Subhash Modi:
The Reply:
You need IEC, PAN, GSTIN whether the export is without payment of IGST under LUT or on payment of IGST under claim of refund, You can prepare 1) commercial invoice (international format bot

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GsT liability
Query (Issue) Started By: – Vandana M Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am registered in Delhi and I get a service contract from outside India.
As per the contract I have to provide services in India (Delhi and outside Delhi as well).
What will be the GST liability in this case ?
Reply By Ganeshan Kalyani:
The Reply:
What is the nature of service?
Reply By KASTURI SETHI:
The Reply:
GST applicable.
Rep

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
Trade Notice No. 01/2018-19 Dated:- 11-4-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)02/Trade Notice/HQ/JBP/Tech/2018-19/
Trade Notice No. 01/2018-19
Dated 11.04.2018
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 39/13/2018-GST issued under F. No. 267/7/20180.8 dated 03.04.2018 by the Deputy Commissioner GST, Central Board of Indirect Taxes and Customs, New Delhi, regarding Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches

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plementation of the decision,
3. Scope
Problems which are proposed to be addressed through this mechanism would essentially be those which relate to Common Portal (GST Portal) and affect a large section of taxpayers.
Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available.
4. IT-Grievance Redressal Committee
Any issue which needs to be addressed through this mechanism Shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees.
5. Nodal officers and Identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the proble

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riat shall obtain inputs of the Law Committee, where necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon.
6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary.
6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision.
7. Legal issues
7.1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or pen

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identified taxpayers shall be allowed to complete the process of filing TRAN-1.
8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-ä-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.
8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN-1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR-3B which could not be filed for such TRAN-1 shall be completed by 31st May 2018.
9. Shri Manish Kumar Jaiswal, Joint Commissioner is designated as Nodal Officer to rece

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