Goods and Services Tax

E-way bill
Query (Issue) Started By: – Ganeshan Kalyani Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
E-way bill is implemented from today i.e. 01.02.2018 for interstate movement of taxable goods. The goods which are exempted vide notification 2/2017-CTR are exempted from e way bill as well.
For intra state some states have implemented from today and some have deferred for few months.
All collegues querist are requested to take note of

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Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 1-2-2018

[Circular No. 29/3/2018-GST, dated 25.01.2018]
Background:
Manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene have stated that the principal raw materials for the manufacture of such goods are Liquefied p

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Waives the amount of late fee payable the return in FORM GSTR-4.
FTX.56/2017/Pt-II/097 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “said Act”), th

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Seeks to further amend the SGST Rules, 2017 (Fourteenth Amendment, 2017)
FTX.56/2017/Pt-II/103 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/103. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, Assam Act No. (XXVIII) of 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 29th day of December, 2017.
Amendment in rule 17
2. In the principal rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Nu

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with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC *Adjusted Total Turnover
Where. –
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supp

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In the case of supplies received on which the supplier has availed the benefit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
Amendment in rule 95
5. In the principal rules, in rule 95 :-
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund

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efit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 2017 or notification No. FTX.56/2017/171 dated 1st December, 2017 or notification No. 41/2017. Integrated Tax (Rate) dated 23rd October, 2017.”;
Substitution of Form GST REG-10
7. in the principal rules, with effect from 23rd October, 2017, for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified b the Government of that count
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email

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to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the pre

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learance certificate issued by Government of India
3.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/

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. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
Substitution of Form GSTR-11
9. in the principal rules, for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value

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Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From To
5. ARN and date of GSTR11: ARN <……………> Date
6. Amount of Refund Claim:
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/

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M/s RK Overseas Versus Union Of India And 3 Ors
GST
2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) , [2019] 62 G S.T.R. 347 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
WRIT TAX No. – 111 of 2018
GST
Hon'ble Pankaj Mithal and Hon'ble Saral Srivastava, JJ.
Counsel for Petitioner :- Naveen Chandra Gupta
JUDGEMENT
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India.
The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act).
The ord

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Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions.
Section 121 of the Act which provides for non-appealable orders reads as under:-
“121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the

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eizure.
In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction.
This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the l

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Seeks to amend Notification No.1/2017-CGST (Rate).
06/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(v)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 6/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018
In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.1/2017-State Tax (Rate), dated the 7th July, 2017, namely:-In the said notification, –
(A) in Schedule I – 2.5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“76A
13
Tamarind kernel powder”;
(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be in

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be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
(B) in Schedule II-6%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
"32AA
1704
Sugar boiled confectionery”;
(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
"46B
2201
Drinking water packed in 20 litres bottles”;
(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;
(iv) after S. No. 57A and the entries relating thereto, the following serial number and the entrie

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8
Bamboo wood building joinery”
99B
4419
Tableware and Kitchenware of wood”;
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806″, shall be substituted;
(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –
"195B
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers”;
(C) in Schedule III – 9%, –
(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]”, shall be added;
(i

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all be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"163A
56012200
Cigarette Filter rods”;
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers;drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;
(xii) after S. No. 399 and the entries relating thereto, the following serial numbe

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t [other than Unworked or simply sawn or roughly shaped]” shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;
(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.
(F) in Schedule-VI – 0.125%, –
(i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;
(ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;
(iii) after S. No. 2, and the entries relating thereto, the following serial

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Seeks to amend Notification No.2/2017-CGST (Rate).
07/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(vi)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 7/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:-
In the said notification, –
(1) in the Schedule,
(i) i

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Seeks to amend Notification No.1/2017-CGST (Rate)
08/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(vii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 8/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the ta

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f 4000 mm or more.
Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
9%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm
9%
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
3
8703
Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehic

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore
J.21011/1/2017-TAX/Vol-III(i) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(i)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, 1st Feb., 2018.
In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), and in supersession of notification No.J.21011/1/2017-TAX/Vol- III/Pt(ii) dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession the Government of Mizoram, on the recommendations of the Council, notifies the registered persons ha

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Waives the late fee payable for failure to furnish the return in FORM GSTR-4
J.21011/1/2017-TAX/Vol-III(ii) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(ii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Gov

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Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2017
J.21011/1/2017-TAX/Vol-III(iv) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017 namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Mizoram Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Central Goods and Services

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ut tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calcu

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nefit of notification No. J.21011/1/2017-TAX/Vol III dated 17thNovember, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated 17th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in F

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ation No. 41/2017- Integrated Tax (Rate) dated 23rd October, 2017.”
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up

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lief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership

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e Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Stat

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tity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been conceal

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Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised
Signatory:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certific

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M/s. Chemplast Sanmar Ltd. Versus Commissioner, GST And Central Excise, Puducherry
Central Excise
2018 (4) TMI 1224 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-2-2018
Appeal No. E/Misc. /41725/2017 and E/241/2011 – Final Order No. 40268/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Ms. Radhika Chandrasekar, Advocate for the Appellant
Shri A.Cletus, Addl. Commissioner (AC) for the Respondent
Per B. Ravichandran,
The appellant is against the order dated 8.2.2011 of Commissioner, LTU, Chennai.
2. The appellants are engaged in the manufacture of Caustic Soda Lye and Ethylene-di-Chloride liable to central excise duty. For import and receipt of ethylene through sea, they have put up a jetty in Karaikal Port along with all connected facilities like an operating platform, berthing dolphins, mooring dolphins, interconnected walk way, unloading arm, controlling equipment, pipelines, safety arrangemen

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ablishment and paid excise duty on such goods. These are used as integral part of manufacturers' facility as receipt and transfer of raw materials cannot be considered as not connected to manufacturing process. Regarding the possibility of use by others of the said facility, the ld. counsel submitted that they have put up the facility as per the licence granted by the port authorities. The said licence stipulates that with the consent of the appellant, the facility can be made available to others. This is only a provision in the agreement which has not been put to use. Even otherwise, the whole expenditure of the facility along with central excise duty has been borne by the appellant and there is no shared expenditure in putting up the facility in the port and pipe line. She also relied on various decided case laws in support of her argument.
4. The ld. AR reiterated the findings in the impugned order.
5. We have heard both sides and perused the appeal records.
6. We note that the a

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tial for manufacturing process. In the said dispute also, the single point mooring system was installed for discharge and transport of liquid cargo used as a raw material.
7. The Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. – 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used for carrying materials and finished goods for the assessee. The principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. (supra) is that where any particular process is so integrally connected with production of goods that but for that process, manufacture or processing of goods would be impossible or commercially inexpedient, goods required in that process would fall within the expression “in the manufacture of goods”.
8. We also note that the Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune – 2003 (156) ELT 96 (Tri.) examined a similar dispute and hel

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Corrigendum – Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1)/39 dated the 25th January, 2018.
FIN/REV-3/GST/1/08(Pt-1)/080 Dated:- 1-2-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08(Pt-1)/080
Corrigendum
Dated: 1st February, 2018
In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/

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The Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.
68/2017-State Tax Dated:- 1-2-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 68/2017-State Tax
The 1st February, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely :-
“Explanation – Fo

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spect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely :-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely :-
“109A. Appointment of Appellate Authority – (1) Any person aggrieved by any deci

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s 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From   To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total
 
 
 
 
 
 
7.
Grounds of Refund Claim (select from drop down) ITC)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
ITC accumula

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mic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
SELF- DECLARATION [rule 89 (2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation/Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I

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tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
 
 
 
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1.
ARN
2.
GSTIN / Temporary ID
3.
Legal Name
4.
Filing Date
5.
Reason of Refund
6.
Financial Year
7.
Month
8.
Order No.:
9.
Order issuance Date:
10.
Payment Advice No.:
11.
Payment Advice Date:
12.
Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A)
16.
Details of Refund Amount (As per the manually issued Order):
 
Marnya Ete
Commissioner to the
Government of Arunachal Pradesh,
Itanagar.
Note : The principal rules were published in the Gazette of Arunachal Pradesh (APGST Rules, 2017), Extraordinary, No. 281, Vol. Naharlagun,

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Saraiwwalla Agrr Refineries Ltd., Versus CCE, C & ST, Hyderabad-II And Commissioner of Central Excise, Customs and Service Tax, Guntur, Nellore And Rangareddy – GST
Central Excise
2018 (3) TMI 838 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 1-2-2018
E/30967/2016, E/30968/2016, E/2101/2012, E/26181/2013, E/20216/2015, E/22027/2015, E/31158/2016, E/31159/2016, E/31160/2016, E/31161/2016, E/31162/2016, E/31155/2017, E/31298/2017 – FINAL ORDER No. A/30233-30245/2018
Central Excise
MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND R. MADHU MOHAN DAMODHAR, MEMBER (TECHNICAL)
[Order per: Bench]
Appeal Nos. E/30967 & 30968/2016 are directed against Orders-in-Appeal Nos. HYD-CEX-002-APP-013 and 014-16-17 CE dated 22.07.2016.
2. When these two matters were called out, Learned Counsel Shri Anwar Ali submits that similar/identical matters of the very same appellants are pending before this Bench for adjudication.  He produces the list of appeals.  We called for

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Agrr Refineries Ltd.,
Commissioner of Customs, Central Excise & Service Tax, Nellore
OIA No. VIZ-EXCUS-003-APP-022-16-17 dated 26.08.2016
7.
E/31160/2016
Saraiwwalla Agrr Refineries Ltd.,
Commissioner of Customs, Central Excise & Service Tax, Nellore
OIA No. VIZ-EXCUS-003-APP-023-16-17 dated 26.08.2016
8.
E/31161/2016
Saraiwwalla Agrr Refineries Ltd.,
Commissioner of Customs, Central Excise & Service Tax, Nellore
OIA No. VIZ-EXCUS-003-APP-024-16-17 dated 26.08.2016
9.
E/31162/2016
Saraiwwalla Agrr Refineries Ltd.,
Commissioner of Customs, Central Excise & Service Tax, Nellore
OIA No. VIZ-EXCUS-003-APP-025-16-17 dated 26.08.2016
10.
E/31155/2017
Saraiwwalla Agrr Refineries Ltd.,
Commissioner of Central Tax, Guntur- GST
OIA No. VIZ-EXCUS-003-APP-023-17-18 dated 17.07.2017
11.
E/31298/2017
Saraiwwalla Agrr Refineries Ltd.,
Commissioner of Central Tax, Rangareddy  GST 
OIA No. HYD-EXCUS-RRC-APP-010-17-18 (APP-I) dated 14.09.2017
On perusal of the same

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these appeals the appellant had claimed the benefit of the same notification for non discharge of Central Excise duty on the products as indicated herein above.  We reproduce the ratio from the Larger Bench decision headed by the Honble President as contained in paragraph No. 10 & 11:
“10. In view of the ratio adopted by the Apex Court while arriving at the above decisions, the point for consideration in the present dispute is the gums, waxes and fatty acid that emerge as a by-product can be considered as a products arising out of a manufacturing process.  The appellants are engaged in converting crude rice bran oil into refined rice bran oil.  In effect the processes undertaken by them are towards this intended final product.  For producing refined rice bran oil, the gums and waxes available in the crude rice bran oil are to be removed by de-guming and de-waxing.  Thereafter by a process of de-acidification/de-odourisation, by distillation the refined oil

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e intermediating stages also.  The point for consideration is whether these are to be considered as manufactured goods for excise levy based on the statutory definition for manufacture or should be considered as manufactured goods based on the likely value they may command while selling.  We are clear that the value that a product may or may not fetch cannot be a determinative factor to decide whether the same is a manufactured final product/by product or a waste/refuse arising during the course of manufacture of final products.  This much is clear from the ratio of the Apex Court decision in Indian Aluminium Co. (supra).  While no general guidelines can be laid down to decide when a product will be treated as a waste or a by-product, in the present set of facts the products under consideration are clearly not in the nature of by-products emerging during the course of manufacture.  The process of manufacturing refined vegetable oil is essentially by removing th

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RP Techsoft International Pvt. Ltd. Versus Union of India And The Commissioner of Central GST And Central Excise, Thiruvananthapuram
Central Excise
2018 (3) TMI 350 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 265 (Ker.)
KERALA HIGH COURT – HC
Dated:- 1-2-2018
W. P. (C). No. 40371 of 2017
Central Excise
MR. A. MUHAMED MUSTAQUE, J.
For The Petitioner : Sri. M. Gopikrishnan Nambiar Sri.P.Gopinath Sri.K.John Mathai Sri.Joson Manavalan Sri.Kuryan Thomas Sri.Paulose C. Abraham
For The Respondent : Sree Lal N. Warrier, SC,
JUDGMENT
The petitioner claim that they procure IT products and install the products in the premises of customers after customizing it according to the choice and options of such customers.
2. The petitioner claims to have paid service tax for the service undertaken by them. Their activities include purchasing from different vendors and integrate such components of hardware and software to make such products suitable for the customers. According

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d the point of law involved in the matter with respect to the facts and therefore, this Court cannot invoke its power under Article 226 of the Constitution as an appellate authority to interfere with such assessment order.
5. Learned counsel for the petitioner submitted that the Commissioner committed a grave jurisdictional error in passing the order. According to the learned counsel, it is overlooking facts involved in this matter, the Commissioner passed the order. Learned counsel particularly submitted that the Commissioner only had adverted to the point of law involved without referring to the factual situation involved. According to him, there is no corelation between the law discussed by the Commissioner with the facts involved and therefore, the matter should be remitted back for reconsideration.
5. At the first instance I can say that the order is not legally sustainable. As adverted in the impugned order itself, it has to be shown that the petitioner has manufactured goods.

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sideration as a 'manufacturer of goods' or not.
6. The petitioner's case is that they have provided service to different customers in the assessment year and each of such services would depend upon the requirement of such customers. The main activity, according to the petitioner, is the supply and installation of goods purchased from the vendor by integrating such goods to the need of such customer. Therefore, in such situation, the Commissioner will have to examine each of such activities on a focal point whether it fall within the meaning of manufacturing goods or not. In view of the fact that the Commissioner had not adverted to the vital aspect, it is necessary to remand the matter back to the Commissioner for reconsideration.
7. The power of the Commissioner would depend upon the factual situation. In that sense, without adverting to the factual situation, the Commissioner could not have exercised the power. That means the Commissioner had erred in exercising the jur

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Proactive Plast Pvt. Ltd. Versus State of U.P. And 2 Others
GST
2018 (2) TMI 663 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
Writ Tax No. 87 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava, JJ.
For the Petitioner : Mr Nishant Mishra
For the Respondent : C.S.C.
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P.
The petitioner is aggrieved by the seizure of his goods vide impugned order dated 20.01.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.).
The submission is that as admittedly the seized goods were in transit f

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ters relating to inspection, search and seizure under the said Act.
Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before.
Simultaneously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the U.P.G.S.T. by a notification dated 21.07.2017 has made E-Way bill manda

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Corrigendum – Notification No. 6/2018-Union territory Tax (Rate), dated the 25th January, 2018
F.No.354/1/2018-TRU Dated:- 1-2-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 1st February, 2018
G.S.R. 108 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Union territory Tax (Rate), dated the 25th January, 2018,

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Corrigendum – Notification No. 7/2018-Integrated Tax (Rate), dated the 25th January, 2018
F. No. 354/1/2018-TRU Dated:- 1-2-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 1st February, 2018
G.S.R. 107 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.7/2018-Integrated Tax (Rate), dated the 25th January, 2018, published in the

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Corrigendum – Notification No. 6/2018-Central Tax (Rate), dated the 25th January, 2018
F.No.354/1/2018-TRU Dated:- 1-2-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 1st February, 2018
G.S.R. 106 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of

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Goods Cannot Be Detained u/s 129 for Procedural Infractions Like Rules 55 and 138 in GST Acts.
Case-Laws
GST
Detention of goods u/s 129 of the CGST and SGST Acts – mere infraction of the proc

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GST ON INCENTIVE PAID TO DIRECTOR
Query (Issue) Started By: – knr varma Dated:- 31-1-2018 Last Reply Date:- 2-2-2018 Goods and Services Tax – GST
Got 13 Replies
GST
ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.
ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?
THANKS IN ADVANCE
Reply By Himansu Sekhar:
The Reply:
If the Director is an employee, incentives carry the employer & employee relationship. No GST
Reply By knr varma:
The Reply:
DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF ,
Reply By Ganeshan Kalyani:
The Reply:
GST is not applicable on the

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192 deals with salary payments.
Reply By KASTURI SETHI:
The Reply:
Sh.Himansu Ji,
Now you have cemented your view.
Reply By Himansu Sekhar:
The Reply:
thank you sir
Reply By Alkesh Jani:
The Reply:
Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken.
Thanks again to all
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
A brief discussion on the issue.
Reply By Himansu

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legal metrology, transport department under state government..covered as 'Government'??
Query (Issue) Started By: – RamKumar Lakkoju Dated:- 31-1-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Good morning all experts!!
Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017?
Reply By RAJA SWAMINATHAN:
The Reply:
As per Section 2(53) of CGST act Government has been defined as Central Government.
Reply By Alkesh Jani:
The Reply:
Sir,
There is no specific article in our Constitution which specifically talks about the definition of "government". Ho

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tion 9(3) states that "9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."
Here it important to note that as per Section 2(84)
(84) “person” includes-
j. a local authority;
k. Central Government or a State Government;……."
In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are

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accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President.
Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Go

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M/s Bayer Crop Science Limited Versus Commissioner of CGST & Central Excise, Lucknow
Service Tax
2018 (1) TMI 1389 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 31-1-2018
APPEAL No. ST/70745/2017-ST[SM] – A/72277/2018-SM[BR]
Service Tax
Mr. Anil Choudhary, Member (Judicial)
Shri Tarun Chatterjee Consultant, for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent
ORDER
Per: Anil Choudhary
The issue in this appeal is, whether the refund claim of the appellant has rightly been rejected by the court below.
2. The brief facts of the case are that the appellant is a producer of hybrid seeds of Paddy, Cotton, Mustered, Millett, etc. which are, thereafter, sold to various agencies, including Government Agencies for Agricultural Purposes. The appellant engaged one sales agent namely M/s R. K. Agencies located at Lucknow. By taking the service of the said M/s R. K. Agencies, they sold hybrid seeds to Government of U. P. – Agricultu

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on 66D specifically excludes services by a commission agent for sale or purchase of agricultural produce. Accordingly, the appellant applied for refund of the Service Tax wrongly paid, on 12th March, 2014. The said refund application was returned by the Department on 31st March, 2014 stating that the appellant was not registered with the Service Tax Department.
3. Thereafter the appellant again filed and submitted the refund claim on the 21st April, 2014, pursuant to which Show Cause Notice dated 17th July, 2014 was issued. The SCN was adjudicated on contest and the refund claim was rejected on the grounds:-
claim is barred by limitation under section 11B of the Central Excise Act, as it is filed on 21st April, 2014 and clause (a-e) of explanation B of Section 11B provides that the relevant date to compute the time-limit of one year in the case of goods which are exempted from payment of duty, by a special order, the date of such order. As the appellant had deposited Rs. 81,807/- on

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ed to observe that the ratio of the judgment of the case of Flock (India) Pvt. Ltd. (supra) is squarely applicable and, accordingly, was pleased to reject the refund claim.
6. Aggrieved by the said order, the appellant is before this Tribunal. The learned counsel for the appellant states that reliance has been placed by Commissioner (Appeals) on the ruling in the case of Flock (India) Pvt. Ltd. (supra), is misplaced. He points out from the finding of the Apex Court when it is observed that – the question that is raised is – there is little scope for doubt that in case where an adjudicating authority has passed an order which is appealable under the statute, and the party aggrieved did not chose to exercise the statutory right of filing appeal, it is not open to the party to question the correctness of the order of the authority subsequently, by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order.
7. The learned counsel s

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Commissioner of CGST And Central Excise Versus M/s Sharma Fabricators And Erectors Pvt. Ltd.
GST
2018 (9) TMI 1416 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 379 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
Central Excise Appeal Defective No. -21 of 2018
GST
Mr Pankaj Mithal And Mr Saral Srivastava, JJ.
For The Appellant : B.K. Singh Raghuvanshi
ORDER
The appeal is reported to be beyond time by 12 days.
Sri Atul Gupta, learned counsel, proposes to put in appearance on behalf of the respondent.
The aforesaid delay has been occasioned as per the averments in the Delay Condonation Application on account of the transition period for switching over from the old system to the G.S.T. system.
We fail to unders

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