Page 171 - GSTL_30th April 2020_Vol 35_Part 5

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SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Acquisition of land by Government and transfer thereof to assessee,
taxability under Service Tax of surface rights of incidental mining
thereon - See under RENTING OF IMMOVABLE PROPERTY SERVICE ... 561
Addl. D.G.F.T. Trade Notice No. 11/2018, dated 30-6-2017 - See under
IMPORT ....................................... 261
Adjudication beyond show cause notice not sustainable - See under
DEMAND ...................................... 409
— 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
— Scope of - It is not required where assessee admits to Service Tax dues as
specified in show cause notice or in garnishee notice and requests
payment in instalments — Brahmaputra Tele Productions Pvt. Ltd. v. State Bank of
India (Gau.) ...................................... 536
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 - 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
— Maintainability of - Question as to classification of ‘Re-rolled Bimetal Strip
108 SP’ raised by the applicant having already been decided by the
department by assessing the goods under HSN 8111 00 10 and also
applicant having paid IGST under this heading, application liable to be
rejected as per the proviso to Section 98(2) of Central Goods and Services
Tax Act, 2017 — In Re : Innovative Clad Solutions (ICS) (A.A.R. - GST - M.P.) ....... 253
— under GST held as non-maintainable, writ jurisdiction invocable - See
under WRIT JURISDICTION ............................ 40
Advance Ruling Authority - Jurisdiction - Pendency of writ proceedings
before High Court - Applicant has sought to know as to whether
Housekeeping and Security services including Biomedical Waste
Management & Pest Control services proposed to be provided to
Government Hospital would attract GST or not - Issue has been raised
before this authority after filing a writ petition before High Court -
Applicant has pleaded that issue raised in writ petition is different as it is
on incorrect acceptance of tender of rival party - Aforesaid contention of
applicant is not correct inasmuch, bid of rival party was lower because it
GST LAW TIMES  30th April 2020  171
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