Page 270 - GSTL_26th March 2020_Vol 34_Part 4

764 GST LAW TIMES [ Vol. 34
in pre-GST regime, returns of which were duly filed and accepted by
Revenue - If there was no transition required on introduction of GST,
petitioner could have validly distributed this credit to various branches
in terms of distribution system existing during pre-GST regime -
Although petitioner has since obtained registration as an ISD under GST,
non-availability of details of purchase invoices, prevents petitioner to
distribute credit - If instead of centralized FORM GST-1, petitioner would
have filed it branch-wise, there would not have been any such problem -
Since admissibility of credit and eligibility of its distribution is
unquestionable, Department directed to allow petitioner to file rectified
TRAN-1 Form electronically in favour of each of its branches -
Alternatively, manually filed TRAN-1 Form be accepted on or before 30-
12-2019 - Section 140 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India — South Indian Bank Limited v. Union of India
(Ker.) ......................................... 159
Transmission and distribution of electricity as main services along with
related services, taxability thereof as bundled services - See under
BUNDLED SERVICE ................................ 385
Transportation charges addition in value for payment of Central Excise duty
not meaning reversal of Cenvat credit - See under CENVAT CREDIT ..... 442
Transportation of employees admissibility of ITC under Rent-a-Cab service
on hiring of buses - See under INPUT TAX CREDIT ............... 670
— of employees - Admissibility of ITC under Rent-a-Cab service on hiring of
Cars - See under INPUT TAX CREDIT ...................... 670
— of goods on expired E-way Bill, detention of goods and vehicle
sustainable, to be released on payment of tax and penalty - See under
DETENTION/SEIZURE .............................. 193
Transportation service provided by CHA includible in assessable value of
CHA services - See under CUSTOMS HOUSE AGENT’S SERVICES ...... 569
Tribunal’s order - Bona fide lapse of assessee’s counsel to bring to notice of
Tribunal’s earlier order passed by same Member at Bench, ROM not
deniable - See under RECTIFICATION OF MISTAKE .............. 176
Truck driver - Penalty order under GST against owner of goods served to
driver of truck, it is not a proper service - See under APPEAL TO
APPELLATE AUTHORITY ............................. 48
U.P. GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under APPEAL TO APPELLATE AUTHORITY ........ 48
U.P. GOODS AND SERVICES TAX RULES, 2017 :
— Rule 117 - See under WRIT JURISDICTION .................... 119
— Rule 120A - See under WRIT JURISDICTION .................. 119
Utilization of credit of Service Tax paid by recipient of service under
Reverse Charge Mechanism permissible prior to 1-7-2012 - See under
CENVAT CREDIT .................................. 548
Validity of certificates used by end-users of products supplied by assessee to
distributors not covered under subjects of Advance Ruling - See under
ADVANCE RULING ................................ 298
— of ongoing proceedings under Central Goods and Services Tax Act, 2017
in view of moratorium under Insolvency and Bankruptcy Code, 2016 -
See under MORATORIUM ............................. 585
GST LAW TIMES  26th March 2020  366