ADVANCE RULING
95. In this Chapter, unless the context otherwise requires,- Definitions.
(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority1[or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 2 [or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
(b) "Appellate Authority" means the Appellate Authority for Advance Ruling constituted under section 99;
(c) "applicant" means any person registered or desirous of obtaining registration under this Act;
(d) "application" means an application made to the Authority under sub-section (1) of section 97;
(e) "Authority" means the Authority for Advance Ruling, constituted under section 96.
3 [(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A"]
96. (1) The Government shall, by notification, constitute an Constitution of Authority to be known as the Uttarakhand Authority for Authority for Advance Ruling: Advance Ruling.
Provided that the Government may, on the
recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.
(2) The Authority shall consist of-
(i) one member from amongst the officers of central tax; and ---------------------------------------------------------------------
1-Substituted .by section 15 (a) of Act no 13 of 2019. 2-Substituted .by section 15 (b) of Act no 13 of 2019. 3-Substituted .by section 15 (b) (ii) of Act no 13 of 2019. The Uttarakhand Goods And Services Tax Act, 2017
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(ii) one member from amongst the officers of State tax, to be appointed by the Central Government and the State Government respectively.
(3) The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.
97. (1) An applicant desirous of obtaining an advance ruling Application for under this Chapter may make an application in such form advance ruling. and manner and accompanied by such fee as may be
prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect of, -
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
98. (1) On receipt of an application, the Authority shall cause Procedure on a copy thereof to be forwarded to the concerned officer and, if receipt of necessary, call upon him to furnish the relevant records: application. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
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The Uttarakhand Goods And Services Tax Act, 2017 Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
99. (1) The Government shall, by notification, constitute an Constitution
Authority to be known as Uttarakhand Appellate Authority for of Appellate
Advance Ruling for Goods and Services Tax for hearing appeals Authority for Advance
against the advance ruling pronounced by the Advance Ruling
Ruling.
Authority: consisting of -
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of State tax having jurisdiction over the applicant.
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The Uttarakhand Goods And Services Tax Act, 2017
Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State. The Appellate Authority shall consist of-
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of State tax having jurisdiction over the applicant.
100. (1) The concerned officer, the jurisdictional officer or an applicant Appeal to aggrieved by any advance ruling pronounced under sub-section (4) of the section 98, may appeal to the Appellate Authority. Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant:
Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.
101. (1) The Appellate Authority may, after giving the parties to the appeal Orders of or reference an opportunity of being heard, pass such order as it thinks Appellate fit, confirming or modifying the ruling appealed against or referred to. Authority.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section
98.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.
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The Uttarakhand Goods And Services Tax Act, 2017 [101A. Subject to the provisions of this chapter, for the purposes of this Constitution
Act, the National Appellate Authority for Advance Ruling constituted of National
under section 101A of the Central Goods and Services Tax Act shall be Appellate
deemed to be the National Appellate Authority for Advance Ruling
Authority
under this Act. for Advance Ruling
(1) Where, in respect of the questions referred to in sub-section (2)
101 B. of section 97, conflicting Advance Rulings are given by the Appellate Appeal to
Authorities of two or more States or Union territories or both under sub-
National
section (1) or sub-section (3) of section 101, any officer authorized by Appellate
the Commissioner or an applicant, being distinct person referred to in Authority-
section 25 aggrieved by such Advance Ruling, may prefer an appeal to National Appellate Authority;
Provided that the officer shall be from the State in which such Advance Rulings have been given.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional officers:
Provided that the officer authorized by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer:
Provided further that the National Appellate Authority may, if it satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days.
Explanation- For removal of doubts, it is clarified that the period of thirty days or as the case may be, ninety days shall be counted from the date of communication of the last of the confliction rulings sought to be appealed against.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.
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The Uttarakhand Goods And Services Tax Act, 2017 101C. (1) The National Appellate Authority may, after giving an Order of
opportunity of being heard to the applicant, the officer authorized by the National
Commissioner, all Principal Chief Commissioners, Chief Commissioner Appellate
of Central tax and Chef Commissioner and Commissioner of State tax Authority-
of all State and Chef Commissioner and Commissioner of Union territory tax of all Union territories pass such order as it thinks fit, confirming or modifying the rulings appealed against.
(2) If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority.
(3) The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101 B.
(4) A copy of the Advance Ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorized by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement."]1
102. The Authority or the Appellate Authority2[Or the National Rectificatio Appellate Authority] may amend any order passed by it under section n of 98 or section 1013[Or Section 101C], so as to rectify any error apparent advance ruling.
on the face of the record, if such error is noticed by the Authority or the Appellate Authority2[Or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the appellant4[appellant, the Authority or the Appellate Authority] within a period of six months from the date of the order:
Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.
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1- Inserted .by section 16 of Act no 13 of 2019.
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The Uttarakhand Goods And Services Tax Act, 2017
103. (1) The advance ruling pronounced by the Authority or the Applicability Appellate Authority under this Chapter shall be binding only - of advance ruling.
(a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
(b) on the concerned officer or the jurisdictional officer in respect of the applicant.
1 [(1A) The Advance Ruling Pronounced by the National Appellate Authority under this Chapter shall be binding on
(a) the applicants, being distinct persons, who had sought the ruling under Sub-Section (1) of Section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961;
(b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in cause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.]
(2) The advance ruling referred to in sub-section (1)2[and Sub- Section (1A)] shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
104. (1) Where the Authority or the Appellate Authority1[or the Advance National Appellate Authority] finds that advance ruling pronounced by ruling to be it under sub-section (4) of section 98 or under sub-section (1) of section void in 1012[or under section 101C] has been obtained by the applicant or the certain appellant by fraud or suppression of material facts or misrepresentation circumstance of facts, it may, by order, declare such ruling to be void ab-initio and s. thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made:
Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant.
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3. Inserted .by section 19 (a) of Act no 13 of 2019.
4. Inserted .by section 19 (b) of Act no 13 of 2019. The Uttarakhand Goods And Services Tax Act, 2017 Explanation.--The period beginning with the date of such
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advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub- sections (2) and (10) of section 74.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.
105. (1) The Authority or the Appellate Authority B2[Or the1[Powers of National Appellate Authority] shall, for the purpose of exercising Authority, its powers regarding - Appellate
(a) discovery and inspection; Authority and
(b) enforcing the attendance of any person and examining him National 5 of 1908. on oath; Appellate
Authority.]
(c) issuing commissions and compelling production of books of account and other records,
have all the powers of a civil court under the Code of Civil Procedure, 1908.
2 of 1974. (2) The Authority or the Appellate Authority3[Or the National Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding 45 of 1860. before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and
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107. (1) Any person aggrieved by any decision or order passed Appeals to under this Act or the Central Goods and Services Tax Act by an Appellate adjudicating authority may appeal to such Appellate Authority as Authority. may be prescribed within three months from the date on which the said decision or order is communicated to such person.
(2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid -
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
1[(b) a sum equal to ten percent of the amount of arrear tax in dispute arising from the said order, in relation to which the appeal has been filed which may extend maximum upto twenty five crore rupees:]
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1[Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty five percent, of the penalty has been paid by the appellant.]
(7) Where the appellant has paid the amount under sub- section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant of being heard.
(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. ----------------------------------------------
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(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.
(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.
(15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of central tax or an authority designated by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.
108. (1) Subject to the provisions of section 121 and any rules made Powers of thereunder, the Revisional Authority may, on his own motion, or Revisional upon information received by him or on request from the Authority. Commissioner of central tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the Central Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.
The Uttarakhand Goods And Services Tax Act, 2017
(2) The Revisional Authority shall not exercise any power
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under sub-section (1), if--
(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or
(b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or
(c) the order has already been taken for revision under this section at an earlier stage; or
(d) the order has been passed in exercise of the powers under sub-section (1):
Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
(3) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties.
(4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2) where proceedings for revision have been initiated by way of issue of a notice under this section.
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(5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2).
(6) For the purposes of this section, the term,--
(i) "record" shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;
(ii) "decision" shall include intimation given by any officer lower in rank than the Revisional Authority.
109. (1) Subject to the provisions of this Chapter, the Goods and Appellate Services Tax Tribunal constituted under the Central Goods and Tribunal and Services Tax Act shall be the Appellate Tribunal for hearing Benches appeals against the orders passed by the Appellate Authority or thereof. the Revisional Authority under this Act.
(2) The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be in accordance with the provisions of section 109 of the Central Goods and Services Tax Act or the rules made thereunder.
110. The qualifications, appointment, salary and allowances, terms of President and office, resignation and removal of the President and Members of Members of the State Bench and Area Benches shall be in accordance with Appellate the provisions of section 110 of the Central Goods and Services Tribunal, Tax Act. their
qualification,
appointment,
conditions of
service, etc.
111. (1) The Appellate Tribunal shall not, while disposing of any Procedure proceedings before it or an appeal before it, be bound by the before procedure laid down in the Code of Civil Procedure, 1908, but Appellate 5 of shall be guided by the principles of natural justice and subject to Tribunal. 1908. the other provisions of this Act and the rules made thereunder, the Appellate Tribunal shall have power to regulate its own
procedure.
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The Uttarakhand Goods And Services Tax Act, 2017
(2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are 5 of vested in a civil court under the Code of Civil Procedure, 1908, while 1908. trying a suit in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian 1 of Evidence Act, 1872, requisitioning any public record or document or 1872. a copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) dismissing a representation for default or deciding it ex parte;
(g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and
(h) any other matter which may be prescribed.
(3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,—
(a) in the case of an order against a company, the registered office of the company is situated; or
(b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain.
45 of (4) All proceedings before the Appellate Tribunal shall be 1860. deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the 2 of Indian Penal Code, and the Appellate Tribunal shall be deemed 1974. to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.
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The Uttarakhand Goods And Services Tax Act, 2017
112. (1) Any person aggrieved by an order passed against him under Appeals to section 107 or section 108 of this Act or the Central Goods and Appellate Services Tax Act may appeal to the Appellate Tribunal against Tribunal. such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.
(3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub- section (1).
(5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1).
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(6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty five days after the expiry of the period referred to in sub-section (5), if it is satisfied that there was sufficient cause for not presenting it within that period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed.
(8) No appeal shall be filed under sub-section (1), unless the appellant has paid --
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b)1[a sum equal to twenty percent of the amount of arrear tax in dispute, in addition to the amount paid under sub-section (6) of the Section 107 arising from the said order, in relation to which the appeal has been filed which may extend maximum upto fifty crore rupees.]
(9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
(10) Every application made before the Appellate Tribunal,---
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.
113. (1) The Appellate Tribunal may, after giving the parties to the Orders of appeal an opportunity of being heard, pass such orders Appellate thereon as it thinks fit, confirming, modifying or annulling Tribunal. the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
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The Uttarakhand Goods And Services Tax Act, 2017
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of central tax or the other party to the appeal within a period of three months from the date of the order:
Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this sub- section, unless the party has been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the Commissioner or the jurisdictional Commissioner of central tax.
(6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.
114. The State President shall exercise such financial and Financial administrative powers over the State Bench and Area Benches of and the Appellate Tribunal in a State, as may be prescribed: administrati ve powers
of State
President.
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Provided that the State President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the State Bench or Area Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the State President.
115. Where an amount paid by the appellant under sub-section (6) of Interest on section 107 or sub-section (8) of section 112 is required to be refund of refunded consequent to any order of the Appellate Authority or of amount paid the Appellate Tribunal, interest at the rate specified under section for admission 56 shall be payable in respect of such refund from the date of of appeal. payment of the amount till the date of refund of such amount.
116. (1) Any person who is entitled or required to appear before an Appearance officer appointed under this Act, or the Appellate Authority or the by authorised Appellate Tribunal in connection with any proceedings under this representative Act, may, otherwise than when required under this Act to appear . personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this Act, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being —
(a) his relative or regular employee; or
(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or
(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or
(d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:
Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or
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(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
No person, —
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or
(c) who is found guilty of misconduct by the prescribed authority;
(d) who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1)- -
(i) for all times in case of persons referred to in clauses (a), (b) and (c); and
(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).
(4) Any person who has been disqualified under the provisions of the Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.
117. (1) Any person aggrieved by any order passed by the State Bench or Appeal to Area Benches of the Appellate Tribunal may file an appeal to the High Court. High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law.
(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
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Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period.
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(4) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(5) The High Court may determine any issue which-
(a) has not been determined by the State Bench or Area Benches; or
(b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.
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(8) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment.
(9) Save as otherwise provided in this Act, the provisions of 5 of 1908 the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
118. (1) An appeal shall lie to the Supreme Court- Appeal to Supreme
Court.
(a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
5 of 1908 (2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court.
119. Notwithstanding that an appeal has been preferred to the High Sums due to Court or the Supreme Court, sums due to the Government as a be paid result of an order passed by the National or Regional Benches of notwithstandi the Appellate Tribunal under sub-section (1) of section 113 or an ng appeal etc. order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accordance with the order so passed.
120. (1) The Commissioner may, on the recommendations of the Appeal not to Council, from time to time, issue orders or instructions or be filed in directions fixing such monetary limits, as he may deem fit, for the certain cases. purposes of regulating the filing of appeal or application by the officer of the State tax under the provisions of this Chapter. The Uttarakhand Goods And Services Tax Act, 2017
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(2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or application in any other case involving the same or similar issues or questions of law.
(3) Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub-section (1).
121. Notwithstanding anything to the contrary in any provisions of this Non Act, no appeal shall lie against any decision taken or order passed appealable by an officer of State tax if such decision taken or order passed decisions and relates to any one or more of the following matters, namely:- orders.
(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 seizure or retention of books of account, register and other documents; or
(d) an order sanctioning prosecution under this Act; or
(e) an order passed under section 80.
CHAPTER XIX
OFFENCES AND PENALTIES
122. (1) Where a taxable person who-- Penalty for certain
offences.
(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
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(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;
(iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax;
(vi) fails to collect tax in accordance with the provisions of sub- section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub- section (3) of section 52;
(vii) takes or utilizes input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder;
(viii) fraudulently obtains refund of tax under this Act;
(ix) takes or distributes input tax credit in contravention of section 20, or the rules made thereunder;
(x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act;
(xi) is liable to be registered under this Act but fails to obtain registration;
(xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his duties under this Act;
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(xiv) transports any taxable goods without the cover of documents as may be specified in this behalf;
(xv) suppresses his turnover leading to evasion of tax under this Act;
(xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;
(xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act;
(xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act;
(xix) issues any invoice or document by using the registration number of another registered person;
(xx) tampers with, or destroys any material evidence or documents;
(xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.
1 [(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.]
(2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized,-
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(a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher;
(b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher.
(3) Any person who--
(a) aids or abets any of the offences specified in clauses (i) to
(xxi) of sub-section (1);
(b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
(d) fails to appear before the officer of State tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry;
(e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account,
shall be liable to a penalty which may extend to twenty five thousand rupees.
123. If a person who is required to furnish an information return under Penalty for section 150 fails to do so within the period specified in the notice failure to issued under sub-section (3) thereof, the proper officer may direct, furnish that such person shall be liable to pay a penalty of one hundred information rupees for each day of the period during which the failure to furnish return. such return continues:
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Provided that the penalty imposed under this section shall not exceed five thousand rupees.
124. If any person required to furnish any information or return under Fine for section 151,— failure to
furnish
statistics.
(a) without reasonable cause fails to furnish such information or return as may be required under that section, or
(b) wilfully furnishes or causes to furnish any information or return which he knows to be false,
he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty five thousand rupees.
125. Any person, who contravenes any of the provisions of this Act or General any rules made thereunder for which no penalty is separately penalty. provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees.
126. (1) No officer under this Act shall impose any penalty for minor General breaches of tax regulations or procedural requirements and in disciplines particular, any omission or mistake in documentation which is easily related to rectifiable and made without fraudulent intent or gross negligence. penalty. Explanation.--For the purpose of this sub-section,--
(a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than five thousand rupees;
(b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of record.
(2) The penalty imposed under this Act shall depend on the facts and circumstances of each case and shall commensurate with the degree and severity of the breach.
(3) No penalty shall be imposed on any person without giving him an opportunity of being heard.
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(4) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified.
(5) When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, the proper officer may consider this fact as a mitigating factor when quantifying a penalty for that person. The provisions of this section shall not apply in such cases where the penalty specified under this Act is either a fixed sum or expressed as a fixed percentage.
127. Where the proper officer is of the view that a person is liable to a Power to penalty and the same is not covered under any proceedings under impose section 62 or section 63 or section 64 or section 73 or section 74 or penalty in section 129 or section 130, he may issue an order levying such certain penalty after giving a reasonable opportunity of being heard to such cases. person.
128. The Government may, by notification, waive in part or full, any Power to penalty referred to in section 122 or section 123 or section 125 or waive any late fee referred to in section 47 for such class of taxpayers and penalty or under such mitigating circumstances as may be specified therein on fee or both the recommendations of the Council.
129. 1 [(1) Notwithstanding anything contained in this Act, where any Detention, person transports any goods or stores any goods while they are in seizure and transit in contravention of the provisions of this Act or the rules release of made thereunder, all such goods and conveyance used as a means of goods and transport for carrying the said goods and documents relating to such conveyance goods and conveyance shall be liable to detention or seizure and s in transit. after detention or seizure, shall be released,--
(a) on payment of penalty equal to two hundred percent, of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;
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(b) on payment of penalty equal to the fifty per cent. of the value of the goods or two hundred percent of the payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.]
(2)1[***].
2[(3) The proper officer detaining or seizing goods or conveyances shall issue a notice within seven days of such detention or seizure, specifying the penalty payable and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of tax and penalty under clause (a) or clause (b) or of sub-section (1).]
3[(4) No penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.]
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of the goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of copy of the order passed under sub-section (3), the goods or conveyance so detained or seized, shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3) :
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
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130. (1)1[Where] any person- Confiscation
(i) supplies or receives any goods in contravention of any of the of goods or provisions of this Act or the rules made thereunder with intent to conveyances and levy of
evade payment of tax; or
penalty.
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or
(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit:
Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon:
Provided further that the aggregate of such fine and penalty leviable shall not be less than the2[penalty equal to hundred per cent of the tax payable on such goods]:
Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.
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(3)2[***].
(4) 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.
(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.
(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.
(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.
131. Without prejudice to the provisions contained in the Code of Criminal Confiscation Procedure, 1973, no confiscation made or penalty imposed under the or penalty not
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(b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax;
1[(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;]
(d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(e) evades tax,2[****] or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d);
(f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act;
(g) obstructs or prevents any officer in the discharge of his duties under this Act;
(h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;
(i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
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(j) tampers with or destroys any material evidence or documents;
(k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or
(l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section, shall be punishable--
(i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine;
(ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine;
(iii) in the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine;
(iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.
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(2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine.
(3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub- section (1) and sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months.
(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable.
(5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable.
(6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Explanation.- For the purposes of this section, the term "tax" shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and cess levied under the Goods and Services Tax (Compensation to States) Act.
133. (1) Where any person engaged in connection with the collection of Liability of statistics under section 151 or compilation or computerisation thereof officers and or if any officer of State tax having access to information specified certain other under sub-section (1) of section 150, or if any person engaged in persons. connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to twenty five thousand rupees, or with both.
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(2) Any person -
(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;
(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.
134. No court shall take cognizance of any offence punishable under this Cognizance of Act or the rules made thereunder except with the previous sanction of offences. the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.
135. In any prosecution for an offence under this Act which requires a Presumption culpable mental state on the part of the accused, the court shall of culpable presume the existence of such mental state but it shall be a defence for mental state. the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.—For the purposes of this section,-
(i) the expression "culpable mental state" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact;
(ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.
136. A statement made and signed by a person on appearance in response Relevancy of to any summons issued under section 70 during the course of any statements inquiry or proceedings under this Act shall be relevant, for the purpose under certain of proving, in any prosecution for an offence under this Act, the truth circumstances of the facts which it contains,-- .
(a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or
(b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice. The Uttarakhand Goods And Services Tax Act, 2017
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137. (1) Where an offence committed by a person under this Act is a Offences by company, every person who, at the time the offence was committed Companies. was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-section (2) shall mutatis mutandis apply to such persons.
(4) Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
Explanation.--For the purposes of this section,-
(i) "company" means a body corporate and includes a firm or other association of individuals; and
(ii) "director", in relation to a firm, means a partner in the firm.
138. (1) Any offence under this Act may, either before or after the Compounding institution of prosecution, be compounded by the Commissioner on of offences. 2 of payment, by the person accused of the offence, to the Central 1974. Government or the State Government, as the case may be, of such compounding amount in such manner as may be prescribed:
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The Uttarakhand Goods And Services Tax Act, 2017 Provided that nothing contained in this section shall apply to -
(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f) of sub-section
(1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section;
(b) a person who has been allowed to compound once in respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one crore rupees;
(c) a person who has been accused of committing an offence under this Act which is also an offence under any other law for the time being in force;
(d) a person who has been convicted for an offence under this Act by a court;
(e) a person who has been accused of committing an offence specified in clause (g) or clause (j) or clause (k) of sub-section
(1) of section 132; and
(f) any other class of persons or offences as may be prescribed:
Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law:
Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences.
(2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher.
(3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.
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CHAPTER XX
TRANSITIONAL PROVISIONS
139. (1) On and from the appointed day, every person registered under any Migration of of the existing laws and having a valid Permanent Account Number existing shall be issued a certificate of registration on provisional basis, subject taxpayers. to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub- section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub- section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24.
140. (1) A registered person, other than a person opting to pay tax under Transitional section 10,1[ shall be entitled to take, in his electronic credit ledger, arrangements credit of the amount of Value Added Tax, if any, carried forward in for input tax the return relating to the period ending with the day immediately credit. preceding the appointed day, furnished by him under the existing law within such time and in such manner as may be prescribed.]
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely: -
(i) where the said amount of credit is not admissible as input tax credit under this Act; or
(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or
Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of the Central Sales Tax Act, 1956 which is not substantiated in the manner, and within the 74 of period, prescribed in rule 12 of the Central Sales Tax (Registration 1956 and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger:
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Provided also that an amount equivalent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
(2) A registered person, other than a person opting to pay tax under section 10,1[shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day within such time and in such manner as may be prescribed:" shall be substituted and shall always be deemed to have been substituted.] Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. Explanation.--For the purposes of this section, the expression
"unavailed input tax credit" means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law.
(3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods,2[by whatever name called, or goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, if any, shall be entitled to take, in his electronic credit ledger, credit of the value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to the following conditions" shall be substituted and shall always be deemed to have been substituted.]
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is eligible for input tax credit on such inputs under this Act;
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(iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed.
(4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,-
(a) the amount of credit of the value added tax, if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of sub-section (1); and
(b) the amount of credit of the value added tax, if any, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods, by whatever name called, in accordance with the provisions of sub-section (3).
1[(5) A registered person shall be entitled to take, in his electronic credit ledger, credit of value added tax, if any, in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the existing law, within such time and in such manner as may be prescribed, subject to the condition".] that the invoice or any other taxpaying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day:
Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days:
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The Uttarakhand Goods And Services Tax Act, 2017 Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section.
(6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law 1 [shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi- finished or finished goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to the following conditions.]
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is not paying tax under section 10;
(iii) the said registered person is eligible for input tax credit on such inputs under this Act;
(iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and
(v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day.
(7) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed.
141. (1) Where any inputs received at a place of business had been Transition
despatched as such or despatched after being partially processed to al a job worker for further processing, testing, repair, reconditioning provisions or any other purpose in accordance with the provisions of existing relating to law prior to the appointed day and such inputs are returned to the job work.
said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
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1. Substituted by section 11 (e) of Uk.Act no 25 of 2020. The Uttarakhand Goods And Services Tax Act, 2017 Provided further that if such inputs are not returned within the period specified in this sub-section, the input tax credit shall be liable
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to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142.
(2) Where any semi-finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods (hereafter in this sub-section referred to as "the said goods") are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:
Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.
(3) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods, are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:
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Provided also that the person despatching the goods may, in
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accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.
(4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the person despatching the goods and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed.
142. (1) Where any goods on which tax, if any, had been paid under Miscellaneou the existing law at the time of sale thereof, not being earlier than s transitional six months prior to the appointed day, are returned to any place provisions. of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a
registered person, to the said place of business within a period of six months from the appointed day and such goods are
identifiable to the satisfaction of the proper officer:
Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply.
(2) (a) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act;
(b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had sold such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act:
The Uttarakhand Goods And Services Tax Act, 2017 Provided that the registered person shall be allowed to
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reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.
(3) Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law:
Provided that where any claim for refund of the amount of
input tax credit is fully or partially rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law:
Provided that where any claim for refund of input tax credit is fully or partially rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(5) Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as input tax credit under this Act.
(6) (a) every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act:
The Uttarakhand Goods And Services Tax Act, 2017 Provided that no refund shall be allowed of any amount of
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input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act;
(b) every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(7) (a) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(b) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; The Uttarakhand Goods And Services Tax Act, 2017
(b) where in pursuance of an assessment or adjudication
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proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act;
(b) where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law, and the amount rejected, if any, shall not be admissible as
input tax credit under this Act.
(10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
(11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Uttarakhand Value Added Tax Act,2005;
32 of (b) notwithstanding anything contained in section 13, no tax shall be 1994 payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994;
(c) where tax was paid on any supply, both under the Uttarakhand
Value Added Tax Act, 2005 and under Chapter V of the Finance --- of ---- Act, 1994, tax shall be leviable under this Act and the taxable 32 of
person shall be entitled to take credit of value added tax or service
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tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed.
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(12) Where any goods sent on approval basis, not earlier than
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six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day:
Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act, and are returned after the period specified in this sub-section:
Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section.
(13) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the
Uttarakhand Value Added Tax, 2005 and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day.
(14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods or capital goods subject to fulfilment of the following conditions:
(i) the agent is a registered taxable person under this Act;
(ii) both the principal and the agent declare the details of stock of goods or capital goods lying with such agent on the day immediately preceding the appointed day in such form and manner and within such time as may be prescribed in this behalf;
(iii) the invoices for such goods or capital goods had been issued not earlier than twelve months immediately preceding the appointed day; and
(iv) the principal has either reversed or not availed of the input tax credit in respect of such,-
The Uttarakhand Goods And Services Tax Act, 2017
(a) goods; or
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(b) capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him.
Explanation.- For the purposes of this Chapter, the expression
"capital goods" shall have the same meaning as assigned to it in the Uttarakhand Value Added Tax, 2005.
CHAPTER XXI
MISCELLANEOUS
143. (1) A registered person (hereafter in this section referred to as the Job work
"principal") may, under intimation and subject to such conditions as procedure. may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,--
(a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;
(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case-
1 ["Provided further that the period of one year and three year may, on sufficient cause being shown, be extended by the commissioner for a further not exceeding one year and years respectively."]
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner. -------------------------------
1. Inserted by section 28 of Uttrakhand Act no. 31 of 2018 The Uttarakhand Goods And Services Tax Act, 2017
(2) The responsibility for keeping proper accounts for the
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inputs or capital goods shall lie with the principal.
(3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered. Explanation. - For the purposes of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker.
144. Where any document- Presumption
(i) is produced by any person under this Act or any other law as to for the time being in force; or documents in
certain cases.
(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or
(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force,
and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall--
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(a) unless the contrary is proved by such person, presume —
(i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.
145. (1) Notwithstanding anything contained in any other law for the time Admissibility being in force, — of micro films,
facsimile
(a) a micro film of a document or the reproduction of the copies of image or images embodied in such micro film (whether enlarged documents and or not); or computer
printouts as
(b) a facsimile copy of a document; or documents and as evidence.
(c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or
(d) any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
(2) In any proceedings under this Act and or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate, The Uttarakhand Goods And Services Tax Act, 2017
(a) identifying the document containing the statement and
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describing the manner in which it was produced;
(b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer,
shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
146. The Government may, on the recommendations of the Council, Common Portal. notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.
147. The Government may, on the recommendations of the Council, Deemed Exports. notify certain supplies of goods as "deemed exports", where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
148. The Government may, on the recommendations of the Council, and Special subject to such conditions and safeguards as may be prescribed, procedure for notify certain classes of registered persons, and the special certain procedures to be followed by such persons including those with processes. regard to registration, furnishing of return, payment of tax and administration of such persons.
149. (1) Every registered person may be assigned a goods and services Goods and tax compliance rating score by the Government based on his record services tax of compliance with the provisions of this Act. compliance rating.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed.
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150. (1) Any person, being— Obligation to
(a) a taxable person; or furnish information
(b) a local authority or other public body or association; return. or
(c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or 43 of (d) an income tax authority appointed under the 1961. provisions of the Income-tax Act, 1961; or 2 of (e) a banking company within the meaning of clause (a) 1934. of section 45A of the Reserve Bank of India Act, 1934; or 36 of (f) a State Electricity Board or an electricity distribution 2003. or transmission licensee under the Electricity Act, 2003, or any other entity entrusted with such functions by the Central Government or the State Government; or
16 of (g) the Registrar or Sub-Registrar appointed under section 1908. 6 of the Registration Act, 1908; or
18 of (h) a Registrar within the meaning of the Companies Act, 2013. 2013; or
59 of (i) the registering authority empowered to register motor 1988. vehicles under the Motor Vehicles Act, 1988; or 30 of (j) the Collector referred to in clause (c) of section 3 of 2013. the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or
(k) the recognised stock exchange referred to in clause (f) 42 of of section 2 of the Securities Contracts (Regulation) Act, 1956. 1956; or
22 of (l) a depository referred to in clause (e) of sub-section (1) 1996. of section 2 of the Depositories Act, 1996; or
(m) an officer of the Reserve Bank of India as constituted 2 of under section 3 of the Reserve Bank of India Act, 1934; or
1934.
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18 of (n) the Goods and Services Tax Network, a company registered 2013. under the Companies Act, 2013; or
(o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or
(p) any other person as may be specified, on the recommendations of the Council, by the Government,
who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed.
(2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply.
(3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section
(1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return. 151.1[ The Commissioner or an officer aothorised by him may, by an order, Power to direct any person to furnish information relating to any matter dealt with call for in connection with this Act, within such time, in such form, and in such information manner, as may be specified therein.]
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152.1[(1) No information with respect to any matter given for the Bar on purposes of section 150 or section 151 shall, without the previous disclosure of consent in writing of the concerned person or his authorised information. representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act without giving an opportunity of being heard to the person concerned.]
(2)2[***].
(3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.
153. Any officer not below the rank of Assistant Commissioner may, Taking having regard to the nature and complexity of the case and the assistance from interest of revenue, take assistance of any expert at any stage of an expert. scrutiny, inquiry, investigation or any other proceedings before him.
154. The Commissioner or an officer authorised by him may take Power to take samples of goods from the possession of any taxable person, where samples. he considers it necessary, and provide a receipt for any samples so taken.
155. Where any person claims that he is eligible for input tax credit Burden of Proof. under this Act, the burden of proving such claim shall lie on such person.
156. All persons discharging functions under this Act shall be deemed to Persons deemed 45 of be public servants within the meaning of section 21 of the Indian to be public 1860. Penal Code. servants.
157. (1) No suit, prosecution or other legal proceedings shall lie against Protection of the President, State President, Members, officers or other action taken employees of the Appellate Tribunal or any other person authorised under this Act. by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made
thereunder.
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(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder.
158. (1) All particulars contained in any statement made, return Disclosure of furnished or accounts or documents produced in accordance with information by a this Act, or in any record of evidence given in the course of any public servant. proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.
(2) Notwithstanding anything contained in the Indian 1 of Evidence Act, 1872, no court shall, save as otherwise 1872. provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub- section (1).
(3) Nothing contained in this section shall apply to the disclosure of,--
45 of (a) any particulars in respect of any statement, return, 1860. accounts, documents, evidence, affidavit or deposition, for the 49 of purpose of any prosecution under the Indian Penal Code or the 1988. Prevention of Corruption Act, 1988, or any other law for the time being in force; or
(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or
(c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or The Uttarakhand Goods And Services Tax Act, 2017
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(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or
(g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or
(h) any particulars when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or
(i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
(k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and
(l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
159. (1) If the Commissioner, or any other officer authorised by him in this Publication behalf, is of the opinion that it is necessary or expedient in the public of interest to publish the name of any person and any other particulars information relating to any proceedings or prosecution under this Act in respect of in respect of such person, it may cause to be published such name and particulars in persons in such manner as it thinks fit. certain cases.
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(2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation.--In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Commissioner, or any other officer authorised by him in this behalf, circumstances of the case justify it.
160. (1) No assessment, re-assessment, adjudication, review, revision, Assessment appeal, rectification, notice, summons or other proceedings done, proceedings, accepted, made, issued, initiated, or purported to have been done, etc. not to be accepted, made, issued, initiated in pursuance of any of the invalid on provisions of this Act shall be invalid or deemed to be invalid merely certain by reason of any mistake, defect or omission therein, if such grounds. assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law.
(2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.
161. Without prejudice to the provisions of section 160, and Rectification notwithstanding anything contained in any other provisions of this of errors Act, any authority, who has passed or issued any decision or order or apparent on the notice or certificate or any other document, may rectify any error face of record. which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be:
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Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or
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notice or certificate or any other document:
Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:
Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.
162. Save as provided in sections 117 and 118, no civil court shall have Bar on jurisdiction to deal with or decide any question arising from or jurisdiction of relating to anything done or purported to be done under this Act. civil courts.
163. Wherever a copy of any order or document is to be provided to any Levy of fee. person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.
164. (1) The Government may, on the recommendations of the Council, Power of by notification, make rules for carrying out the provisions of this Act. Government to make rules.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
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(4) Any rules made under sub-section (1) or sub-section (2) may
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provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
165. The Government may, by notification, make regulations consistent Power to make with this Act and the rules made thereunder to carry out the regulations. provisions of this Act.
166. Every rule made by the Government, every regulation made by the Laying of
Government and every notification issued by the Government under rules, this Act, shall be laid, as soon as may be after it is made or issued, regulations and before the State Legislature, while it is in session, for a total period notifications. of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions
aforesaid, the State Legislature agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the State Legislature agrees that the rule or regulation or the notification should not be made, the rule or regulation or
notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.
167. The Commissioner may, by notification, direct that subject to such Delegation of conditions, if any, as may be specified in the notification, any power powers. exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
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168. (1) The Commissioner may, if he considers it necessary or expedient Power to issue so to do for the purpose of uniformity in the implementation of this instructions or Act, issue such orders, instructions or directions to the State tax directions. officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. (2)1[****]
2 [168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from such date not earlier than the date of commencement of this Act.
Explanation.— For the purposes of this section, the expression
"force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.]
169. (1) Any decision, order, summons, notice or other communication Service of under this Act or the rules made thereunder shall be served by any notice in one of the following methods, namely:-- certain
circumstances.
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(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; or
(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or
(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
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170. The amount of tax, interest, penalty, fine or any other sum payable, Rounding off and the amount of refund or any other sum due, under the provisions of tax etc. of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.
171. (1) Any reduction in rate of tax on any supply of goods or services or Anti- the benefit of input tax credit shall be passed on to the recipient by profiteering way of commensurate reduction in prices. Measure.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.
1 [(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub- section (1), such person shall be liable to pay liable to pay penalty equivalent to ten per cent. of the amount so profiteered. Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority.
Explanation- For the purposes of this section, the expression
"profiteered" shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.]
172. (1) If any difficulty arises in giving effect to any provisions of this Removal of Act, the Government may, on the recommendations of the Council, difficulties. by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
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1. inserted by section 23 of Uk.Act no 13 of 2019. The Uttarakhand Goods And Services Tax Act, 2017
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Provided that no such order shall be made after the expiry of a period of1[five years] from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature.
173. Save as otherwise provided in this Act, on and from the date of Amendment of commencement of this Act,- certain Acts.
(i) in The Uttarakhand (The Uttar Pradesh Municipal Corporation Act no 2
Act, 1959) Adaptation and Modification Order, 2002, Section of 1959
192 and sub-section 2 (h) of Section 172 shall be omitted;
(ii) in The Uttarakhand (Uttar Pradesh Taxation and Land Act no 8 Revenue Laws Act, 1975) Adaptation and Modification order, of 1975 2002 Chapter-II (Section 2 to 13) shall be omitted;
174. (1) Save as otherwise provided in this Act, on and from the date of Repeal and commencement of this Act, saving.
Act no 27
of 2005 (i) The Uttarakhand Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution,
Act no 23 (ii) The Uttarakhand Cess Act, 2015, except in respect of goods of 2015 included in the Entry 54 of the State List of the Seventh Schedule to the Constitution,
Act no 13
(iii) The Uttarakhand Tax on Entry of Goods into Local Areas of 2008
Act, 2008,
Act no. 28 (iv) The Uttar Pradesh Entertainment and Betting Tax Act, 1979, of 1979 (as applicable to the State of Uttarakhand) U P Act (v) The Uttar Pradesh Advertisements Tax Act, 1981 (as no. 16 of applicable to the State of Uttarakhand)
1981
(hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in sub-section (1) or section 173 shall not—
(a) revive anything not in force or existing at the time of such amendment or repeal; or
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(b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or
(f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
(3) The mention of the particular matters referred to in section Act 1 of 173 and sub-section (1) shall not be held to prejudice or 1904. affect the general application of section 6 of the U P General Clauses Act, 1904, (U P Act no 1 of 1904), (as applicable to The State of Uttarakhand) with regard to the effect of repeal.
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SCHEDULE I
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE
WITHOUT CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
3. Supply of goods—
(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
4. Import of services by1[person] from a related person or from any of his other establishments outside India, in the course or furtherance of business.
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SCHEDULE II
[See section 7]
ACTIVITIES2[OR TRANSACTIONS] TO BE TREATED AS
SUPPLY OF GOODS OR SUPPLY OF SERVICES
1. Transfer
(a) any transfer of the title in goods is a supply of goods;
(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to occupy land is a supply of services;
(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.
3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services.
4. Transfer of business assets
(a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets,3[****], such transfer or disposal is a supply of goods by the person;
(b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, 4 [****], the usage or making available of such goods is a supply of services;
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1. Subs. by schedule 1 of Uttrakhand. Act no. 31 of 2018.
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(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless—
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person
5. Supply of services The following shall be treated as supply of service, namely:--
(a) renting of immovable property;
(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation.--For the purposes of this clause--
(1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-
20 of 1972 (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
(2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d)development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; The Uttarakhand Goods And Services Tax Act, 2017
(e) agreeing to the obligation to refrain from an act, or to tolerate
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an act or a situation, or to do an act; and
(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
6. Composite supply The following composite supplies shall be treated as a supply of services, namely:—
(a) works contract as defined in clause (119) of section 2; and
(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 7.1[***]
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3.(a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;
(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.
4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
6 Actionable claims, other than lottery, betting and gambling. 1 [7.Supply of goods from a place outside India to another place outside India without such goods entering into India. 8(a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of document of little to the goods, after the goods