Page 253 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 747
Provisional attachment of bank account (Contd.)
buyers by raising GST invoices without there being any actual movement
of goods at their end either as recipient or as supplier - Search
proceedings conducted at the premises of petitioners on 27-9-2018 -
Thereafter, visit by respondents on 1-4-2019 led to the arrest of second
petitioner - Since then no search being conducted at the premises of
petitioners, search proceedings, therefore, ended - Accordingly, orders of
provisional attachment without authority of law and rendered
unsustainable in absence of pendency of any proceedings under Section
62, 63, 64, 67, 73 or 74 of Central Goods and Services Tax Act, 2017 -
Section 83 of Central Goods and Services Tax Act, 2017 — Kushal Ltd. v.
Union of India (Guj.) .................................. 203
— power under GST is not absolute - See under ATTACHMENT OF BANK
ACCOUNT ..................................... 592
— Scope of - Under GST law, provisional attachment of property including
bank account can be resorted only when proceedings are pending under
any of Sections 62, 63, 64, 67, 73 and 74 of Central Goods and Services Tax
Act, 2017 - In instant case, admittedly no such proceedings are pending -
Accordingly provisional attachment ibid not sustainable - Section 83 of
Central Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — V.N. Mehta & Company v. Assistant Commissioner, Headquarters Preventive
Unit, Chennai (Mad.) .................................. 148
— under GST when not sustainable - See under ATTACHMENT .......... 3
Public Distribution System - Crushing and packing of foodgrains for Public
Distribution System (PDS) is a composite supply to Government with
principal supply of services, exemption admissible - See under
FOODGRAIN SUPPLY ............................... 374
PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 :
— Section 173(1) - See under ENTERTAINMENT TAX ................ 82
— Section 173(2) - See under ENTERTAINMENT TAX ................ 82
PUDUCHERRY MUNICIPALITIES ACT, 1973 :
— Section 118 - See under ENTERTAINMENT TAX ................. 82
— See also under WRIT PETITION ...................... 82
— Section 118(1)(b)(ii) - See under ENTERTAINMENT TAX ............ 82
— Section 161 - See under WRIT PETITION ...................... 82
Quantum of penalty - See under DETENTION ................... 235
— See also under PENALTY ............................. 240
Railway Lines - Laying down of Railway Lines under agreement with
Railways does not amount to Infrastructure Support service - Cost
received therefor on revenue sharing basis not taxable under category of
Business Support Service - Sections 65(104c) and 65(105)(zzzq) of Finance
Act, 1994 — Commr. of S.T., Delhi-III v. Bharuch Dahej Railway Company Ltd. (Tri. -
Del.) ......................................... 565
Railways exclusive supply of filters for locomotives, classification of - See
under FILTERS FOR LOCOMOTIVES ...................... 306
— supply of Transformers, classification and rate of GST - See under
TRANSFORMERS SUPPLIED TO INDIAN RAILWAYS ............ 322
Rate of GST on activity of printing of advertisement material on PVC sheet -
See under PRINTING OF ADVERTISING MATERIAL ............. 626
GST LAW TIMES  26th March 2020  349