Page 26 - GSTL_2nd April 2020_Vol 35_Part 1

xxiv GST LAW TIMES [ Vol. 35
Invoices - Fraudulent ITC passing by issuance of Invoices without supply of
goods, scope of Bail to CA for connivance - See under BAIL .......... 32
Jurisdiction of AAR - Interpretation of Section 97(2) of CGST Act - See
under INTERPRETATION OF STATUTE ..................... 40
— on place of supply for export of services, AAR has jurisdiction - See under
ADVANCE RULING AUTHORITY ........................ 40
KARNATAKA VALUE ADDED TAX ACT, 2003 :
— Section 39 - See under RE-ASSESSMENT ..................... 92
KERALA GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under DETENTION ....................... 78
Levy of IGST on ocean freight for supply/delivery of goods at Port - See
under INTEGRATED GOODS AND SERVICES TAX (IGST) .......... 82
— of VAT on photographic services - See under PHOTOGRAPHIC
SERVICES ...................................... 75
Limitation for appeal - Delay when condonable/not condonable - See under
APPEAL ....................................... 141
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ................................ 123
Limitation for refund - See under REFUND/REFUND/REFUND CLAIM .... 52,
..................................... 129, 135
Medical Insurance for employees of service provider, matter referred to
Larger Bench of Tribunal on admissibility of credit - See under CENVAT
CREDIT ....................................... 121
Migration to GST, exemption under Area Based Exemption scheme not
admissible - See under AREA BASED EXEMPTION ............... 99
Mistake of law in paying service tax, refund not deniable - See under
REFUND/REFUND CLAIM ............................ 52
— in payment of service tax, limitation for refund - See under
REFUND/REFUND CLAIM ............................ 52
Mistaken payment of service tax, limitation for refund applicable - See
under REFUND/REFUND CLAIM ........................ 129
Natural justice violated on suo motu adjustment of refund for revovery of
dues - See under RECOVERY ........................... 18
Non-speaking order of appellate Tribunal on refund of service tax on Port
services, not sustainable - See under APPELLATE TRIBUNAL ......... 29
Notice for confiscation of goods - Form GST MOV-10 - Time-limit for
payment of tax after detention - Applicability - In earlier interim order in
main writ filed against issuance of GST MOV-07 and GST MOV-09, this
Court had directed release of detained/seized goods and vehicle on
payment of 50% of tax and penalty involved and filing bank guarantee
for balance 50%, which were duly complied with by petitioner within
time-limit granted in said interim order - Therefore, issuance of notice for
confiscation of goods by issuing GST MOV-10 on the ground that amount
of tax had not been deposited within 14 days of detention of goods, is
erroneous and is against specific directions of Court - Not clear as to how
aforesaid period of 14 days has been mentioned in impugned notice -
GST LAW TIMES  2nd April 2020  90