404 October 20 To October 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 43 u^46
The petitioner was the recipient of services
on which 9% CGST and 9% SGST was levied
by the supplier. It filed a writ petition in the
High and contended that the location of its
supply and the location of the supplier were
in different States, so the IGST was applicable.
The High Court held that the nature of the
grievances articulated in these proceedings
were to be properly adjudicated. Therefore,
it urged the petitioner to file the application
before the concerned GST Officer.
Madhya Pradesh GST officers author-
ized o t act as proper officers under
IGST Act: HCAdvantage India Logistics (P.) Ltd. v. Union
of India [2018] 98 taxmann.com 120 (M.P.)
The Competent Authority of the Madhya
Pradesh Goods and Services Tax Department
had seized the goods of the petitioner un-
der transport from Gurgaon (Haryana) to
Pune (Maharashtra) on the ground that the
E-Way Bill was defective and not updated
and thereafter passed a final order to pay
a certain amount as tax and penalty. The
petitioner claimed that Madhya Pradesh State
Government or officials authorized under the
Madhya Pradesh GST Act had no jurisdiction
to exercise the powers under the IGST Act.
The High Court held that the officers ap-
pointed under the Madhya Pradesh GST Act
were authorized to be proper officers for the
purpose of IGST Act.
‘Hybrid Amplifier’ couldn’t be
treated as accessory of cable TVCST v. Khush Bhakht Electronic Engineers
(P.) Ltd. [2018] 98 taxmann.com 56 (Bom.)
The assessee was engaged in the manufac-
ture of ‘Hybrid Amplifier’ described also as
a ‘Line Extender’. The assessee was having
some doubt regarding the above product and
the applicable tax rate in respect thereof.
It filed an application for determination of
disputed question before the Commissioner.
The Commissioner held that the impugned
product was specifically required for Cable
TV and, therefore, it had to be treated as
an accessory of the Cable TV.
The High Court observed that that the Hybrid
Amplifier basically boosts the signal, be it
for the purpose of transmission of Cable TV
or for several other purposes. Therefore, it
was decided that merely because the prod-
uct could also be used for the purpose of
boosting Cable TV signals, it could not be
treated as accessory of cable TV.Statutory Changes
Both entral C and State tax authorities
are authorized to initiate enforcement
action against taxpayersD.O.F. NO. CBEC/20/43/01/2017- GST, DAT-
ED 05-10-2018
The Govt. has clarified that both Central
and State tax authorities are authorized to
initiate intelligence based enforcement action
against taxpayers irrespective of the admin-
istrative assignment of the taxpayer to any
authority.The initiating authority is allowed to
complete the entire process of investigation,
issuance of show cause notices, adjudication,
recovery, filing of appeal, etc., arising out
of such action. Govt. notifies CGST (Twelfth Amend-
ment) Rules, 2018NOTIFICATION NO. 54/2018 – CENTRAL
TAX, DATED 09-10-2018
The Govt. has notified the CGST (Twelfth
Amendment) Rules, 2018. The exporters who
have received capital goods under the Export
Promotion Capital Goods (EPCG) scheme have
been allowed to claim refund of the IGST
paid on exports and align the Rule 89(4B) ofWeekly reVieW