Page 17 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xv
Bar on dual investigations under GST, scope of - See under
INVESTIGATIONS .................................. 4
Bona fide interpretation plea not applicable for not invoking extended
period inasmuch as wordings of Notifications very clear - See under
DEMAND ...................................... 123
Bond sufficient to release of goods and vehicles detained for paying
CGST/SGST instead of IGST on inter-State trade - See under
DETENTION ..................................... 78
Build up area - Composite contracts of services, sale of built up area along
with undivided share of land and sale of goods, valuation thereof under
Service Tax law - See under VALUATION (SERVICE TAX) ........... 52
Cancellation of registration under GST for default in filing returns, scope of
- See under INTERPRETATION OF STATUTE .................. 8
— under GST for default in filing returns, scope of - See under
REGISTRATION ................................... 8
C.B.I. & C. Letter D.O.F. No. CBEC/20/43/01/2017-GST (PT), dated 5-10-
2018 - See under INVESTIGATIONS UNDER GST ................ 36
CENTRAL EXCISE ACT, 1944 :
— See under EXEMPTION ............................... 99
— Section 11B - See under REFUND/REFUND CLAIM .......... 52, 129, 135
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 6(2)(b) - See under INVESTIGATIONS ................... 4
— Section 9 - See under GST LEVY ........................... 3
— Section 29(2)(c) - See under INTERPRETATION OF STATUTE .......... 8
— See also under REGISTRATION ...................... 8
— Section 67 - See under INVESTIGATIONS ..................... 36
— Section 69 - See under BAIL ............................. 32
— Section 70 - See under INVESTIGATIONS ..................... 36
— See also under WRIT JURISDICTION ................... 71
— Section 79 - See under RECOVERY ......................... 18
— Section 97(2) - Clauses (a) to (g) - See under ADVANCE RULING
AUTHORITY ..................................... 40
— See also under INTERPRETATION OF STATUTE ............ 40
— Section 98(2) - See under WRIT JURISDICTION .................. 40
— Section 98(4) - See under ADVANCE RULING AUTHORITY .......... 40
— See also under WRIT JURISDICTION ................... 40
— Section 107 - See under WRIT JURISDICTION ................... 61
— Section 129 - See under DETENTION ........................ 78
— See also under INTERPRETATION OF STATUTE ............ 67
— See also under NOTICE ........................... 64
— Section 129(3) - See under DETENTION/SEIZURE ................ 67
— Section 130 - See under NOTICE .......................... 64
GST LAW TIMES  2nd April 2020  81