Page 11 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] INDEX - 23rd April, 2020 ix
Prabhat Zarda Factory (I) Pvt. Ltd. v. Asstt. Commr. of C. Ex., Noida (Tri. -
All.) ......................................... 405
Rajeev Bansal & Sudershan Mittal (A.A.R. - GST - UK) ............... 510
Real Prince Spintex Pvt. Ltd. v. Union of India (Guj.) ............... 369
Shree Engineers Contractors Pvt. Ltd. v. Asstt. State Tax Officer (Ker.) ..... 399
Shree Motors v. Union of India (Raj.) ........................ 375
Shree Nanak Ferro Alloys Pvt. Ltd. v. Union of India (Jhar.) ........... 393
Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) ................. 438
Vikram Traders (A.A.R. - GST - Kar.) ......................... 490
Water Health India Pvt. Ltd. (A.A.R. - GST - Kar.) .................. 450
Zaigham Enterprises v. Commissioner of Cus., C. Ex. & S.T., Noida (Tri. -
All.) ......................................... 401
Zip Zap Exim (P) Ltd. v. Union of India (Guj.) ................... 387

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Adjudication beyond show cause notice not sustainable - See under
DEMAND ...................................... 409
Advance ruling application - Maintainability of - Pendency of similar issue
before Supreme Court - Similar issue decided in favour of applicant by
High Court of Orissa in 2019 (25) G.S.T.L. 341 (Ori.) - However,
Department has filed an appeal before Supreme Court of India, against
this decision - Consequently, issue is pending before Supreme Court and
therefore the said issue is subjudice and the instant application is liable
for rejection under Section 98(2) of Central Goods and Services Tax Act,
2017 — In Re : Vikram Traders (A.A.R. - GST - Kar.) ................... 490
Appeal to Appellate Authority for Advance Ruling - Limitation -
Condonation of delay - Appeal to be filed within 30 days from date of
communication of order - Delay condonable upto further period of 30
days on sufficient cause being shown - Appellate authority having no
power to allow appeal presented beyond the said 30 days -
Acknowledgement with registered post indicating that Advance Ruling
order received by appellant on 4-10-2019 and such date to be excluded in
computation of time-limit as per Section 9 of General Clauses Act, 1977 -
Appeal filed on 4-12-2019 which is one day after the expiry of the grace
period and beyond the condonable powers of the Appellate Authority -
Section 5 of Limitation Act, 1963 excluded in the absence of clause
condoning delay by showing sufficient cause after prescribed period -
Time-limit prescribed in Section 100(2) of Central Goods and Services Tax
Act, 2017 absolute and not extendable by Court under Section 5 of
Limitation Act, 1963 - Delay not condoned — In Re : Deputy Conservator of
Forests, Bangalore (App. A.A.R. - GST - Kar.) ....................... 519
Breakwater wall designed to protect jetty is not a plant and machinery, ITC
not admissible - See under INPUT TAX CREDIT (ITC) ............. 499
Business transfer agreement - Sale of under-construction building with all
its assets by applicant and transfer of the rights of the same to the buyer
including the approved map from competent authority where buyer
GST LAW TIMES  23rd April 2020  131