Page 199 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 693
him - Tribunal refusing to condone delay of 812 days in filing appeal by
not satisfying the reason explained therefor that the other appeal against
pre-deposit order also to be heard along with it - Assessee pleading for
remand of the matter to Tribunal for consideration on merits as he has a
good case on merits and as on date has deposited entire Service Tax
demand with interest - Said order of Tribunal cannot be interfered on a
plea of taking lenient view while dealing with condonation of delay
application and hardship caused to assessee as he had an excellent case
on merits, inasmuch as unless conditional pre-deposit order passed by
Commissioner (Appeals) is set aside by any Court, consequential order
passed by him dismissing appeal for non-compliance thereof cannot be
interfered - Section 86 of Finance Act, 1994 — G. Mahesh Babu v. Commissioner
of Customs Excise and Service Tax (Telangana) ....................... 422
Applicability of provisions of Central Excise Act, 1944 to Service Tax, scope
of - See under FINANCE ACT, 1994 ........................ 39
Application by Recipient not maintainable before AAR - See under
ADVANCE RULING AUTHORITY........................ 371
— Refund of input tax credit, application seeking ruling with regard to
documents to be filed, not maintainable - See under ADVANCE RULING . . 329
Areca nuts - Detention of truck containing areca nuts on ground of forgery
of documents, sustainability of seizure under IPC provisions - See under
SEIZURE ...................................... 133
Arrest - Default bail under GST law on filing charge sheet on 61st day from
date of arrest - See under BAIL ........................... 29
ASSAM GOODS AND SERVICES TAX ACT, 2017 :
— Section 67 - See under SEIZURE .......................... 133
Assessment - Order against deceased assessee - Assessment orders rendered
in March, 2019 passed against assessee who died in March, 2018 - Orders
nullity in law - Liberty to concerned Authority to take fresh action in said
assessment proceedings, after ascertaining from competent Revenue
Officials as to who all are legal representatives or legal heirs of said
deceased assessee - Sections 73 and 93 of Central Goods and Services Tax
Act, 2017 — Vimal Raj v. State Tax Officer-1, State GST Department, Kottayam (Ker.) .... 414
Association - Maintenance of common area in residential complex, taxability
of services supplied by Association to Members - See under
RESIDENTIAL COMPLEX ............................. 360
— members consisting of owners of apartments in complex, scope of
exemption on contribution - See under MAINTENANCE OF COMMON
AREA IN RESIDENTIAL COMPLEX ....................... 360
Attachment - Bank accounts provisional attachment not sustainable on
absence of pendency of any proceedings - See under PROVISIONAL
ATTACHMENT .................................. 203
— of Bank Account - Power for provisional attachment of bank account - It is
not absolute - Expression “is of opinion” or “has reason to believe”
indicates that subjective satisfaction of Commissioner depends on facts
and circumstances of each case - “Opinion” must have rational
connection with or relevant bearing on formation of opinion - Rational
connection requires direct nexus/live link between protection of interest
and available property which might not be available at time of recovery
of taxes after final adjudication of dispute - “Opinion” must be formed in
good faith and not be mere pretence - Courts can determine whether
GST LAW TIMES  26th March 2020  295