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2020 ] INDEX - 2nd April, 2020 xi
HCL Technologies Ltd.; See Commissioner v. HCL Technologies Ltd. (Tri. -
All.) ......................................... 121
Hero Motocorp. Ltd. v. Union of India (Del.) ..................... 99
Hyundai Motor India Ltd.; See Commissioner v. Hyundai Motor India Ltd.
(Mad.) ......................................... 29
Inox Wind Ltd. v. Commissioner of Service Tax, Noida (Tri. - All.) ........ 123
Manmohan Lalman Agarwal v. State of Gujarat (Guj.) ............... 19
Nodal Officer v. Goods and Services Tax Council (Guj.) .............. 84
Phoenix Rubbers v. Commercial Tax Officer, SGST Deptt., Palakkad
(Ker.) ......................................... 8
Rajesh v. State of Haryana (P & H) ........................... 93
Rajeswari Colour Lab v. Commissioner of Commercial Taxes, Chennai
(Mad.) ......................................... 75
Skipper Limited v. Union of India (All.) ....................... 67
Suma Oil Agencies v. Commissioner of Commercial Taxes, Bengaluru
(Kar.) ......................................... 92
Sutherland Mortgage Services Inc. v. Pr. Commr. of Cus., CGST & C. Ex.
(Ker.) ......................................... 40
Tanna Electric Co. v. Commissioner of CGST, Mumbai Central (Tri. -
Mumbai)....................................... 129
Teknomec v. Commissioner of GST & Central Excise, Chennai (Tri. -
Chennai) ....................................... 135
Thermax Ltd. v. Commissioner of C. Ex. & S.T., Vadodara (Tri. - Ahmd.) ..... 118
TMA International Pvt. Ltd. v. Union of India (Del.) ................ 22
Umiya Enterprise v. Asstt. State Tax Officer, SGST Deptt., Palakkad (Ker.) ... 78
Vasudha Bommireddy v. Assistant Commr. of S.T., Hyderabad
(Telangana) ...................................... 52

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Adjudication - Duty of assessee - Show cause notice (SCN) and notice to join
investigation received by assessee - Incumbent duty of assesse to follow
outcome of SCN — Gayatri Pest Management Pvt. Ltd. v. Commissioner of C. Ex.,
Indore (Tri. - Del.) .................................... 141
Adjudication order’s service established, dismissal of appeal for delay in
filing sustainable - See under APPEAL TO COMMISSIONER (APPEALS) . . 141
Adjustment of refund for recovery of dues, suo motu adjustment violating
natural justice - See under RECOVERY ....................... 18
Advance Ruling application under GST held as non-maintainable, writ
jurisdiction invocable - See under WRIT JURISDICTION ............. 40
Advance Ruling Authority - Jurisdiction - Place of supply - Export of
Services - Hyper technical view taken by AAR not to admit at threshold
application seeking advance ruling on subject of export of services on the
ground that it involves issue relating to place of supply not enumerated
in Section 97(2) of Central Goods and Services Tax Act, 2017 - While it is
GST LAW TIMES  2nd April 2020  77