Page 209 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 703
Central Goods and Services Tax Act, 2017 (Contd.)
— See also under SHOW CAUSE NOTICE ............... 129, 601
— Section 74 - See under ATTACHMENT ..................... 3, 143
— See also under BANK ACCOUNT .................... 592
— See also under PROVISIONAL ATTACHMENT .......... 148, 203
— Section 75 - See under ADJUDICATION ...................... 24
— Section 79 - See under RECOVERY ........................ 148
— Section 83 - Scope of - Primarily it permits attachment of property -
Property means asset which may be movable, immovable, tangible,
intangible or in form of some instrument - Cash in hand as well as bank
account is property, in form of liquidity which is better than immovable
property and directly affects working capital of dealer — Bindal Smelting
Pvt. Ltd. v. Addl. Dir. Gen., Directorate Gen. of GST Intelligence (P & H) ........... 592
— See also under ATTACHMENT ................. 3, 143, 592
— See also under AUTHORITY FOR ADVANCE RULING ....... 579
— See also under BANK ACCOUNT .................... 592
— See also under MORATORIUM ..................... 585
— See also under PROVISIONAL ATTACHMENT .......... 148, 203
— Section 93 - See under ASSESSMENT ....................... 414
— Section 95 - See under ADVANCE RULING APPLICATION ........... 25
— See also under ADVANCE RULING ................... 329
— See also under ADVANCE RULING AUTHORITY .......... 371
— See also under ADVANCE RULING APPLICATION ....... 619, 658
— See also under RULING OF AUTHORITY FOR ADVANCE
RULING .................................. 306
— Section 97 - See under ADVANCE RULING APPLICATION .......... 619
— Section 97(2) - See under ADVANCE RULING ............... 298, 329
— See also under ADVANCE RULING AUTHORITY .......... 661
— Section 98(2) - See under ADVANCE RULING ................. 606
— Section 98(6) - See under ADVANCE RULING ................. 360
— Section 102 - See under RECTIFICATION OF MISTAKE ............ 657
— Section 103(2) - See under WORKS CONTRACT ................. 333
— Section 122 - See under DETENTION ....................... 283
— Section 122(1)(xiv) - See under DETENTION ................... 251
— Section 125 - See under DETENTION .................. 235, 261, 272
— See also under PENALTY ......................... 240
— Section 129 - See under DETENTION/SEIZURE ................. 151
— See also under DETENTION ............... 235, 261, 272, 283
— See also under PENALTY ....................... 63, 240
— See also under SEIZURE ....................... 20, 145
— See also under SEIZURE/DETENTION ................. 142
— Section 129(1) - See under DETENTION/SEIZURE ............... 193
— See also under RELEASE OF GOODS .................. 193
— Section 129(3) - See under DETENTION ..................... 251
GST LAW TIMES  26th March 2020  305