Part-149-One Pager Snapshot to Cases on Section 11, 29, 168 of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017

-Since SCN covered both pre-amended and post amended period for Rule 142(1A), therefore second authority after transfer of file should not have directly issued SCN in DRC01 and should have again issued intimation in DRC-01A since the first authority after issuing DRC-01A had not taken any action.

-Notice issued for issue regarding Taxability of Lease of Land in GST

-Section 29-Althugh SCN contained alleged reason for cancellation of registration but the order did not contain any reason, therefore the matter was set aside for officer to decide the matter again.

-No provision of the CGST Act, in terms of which the TRU could be said to have been clothed with the authority or jurisdiction to render a clarification with respect to classification of goods and articles

-Exemption provided by the Central Government by exercising its powers either U/Sec 11(1) of CGST Act, 2017 or U/Sec 6(1) of IGST Act, 2017 are substantive right provided to stakeholders and such exemptions cannot be taken away or done away by issuing clarificatory Circulars by the Board, in exercise of its powers under Section 168