Page 213 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 683
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
M.P. Power Management Co. Ltd. is a Government entity - See under
GOVERNMENT ENTITY ............................. 225
National Mineral Exploration Trust (NMET) contribution on mining lease,
classification and rate of GST - See under MINING LEASE ........... 590
Natural justice violated on suo motu adjustment of refund for revovery of
dues - See under RECOVERY ............................ 18
New Kolkata Development Authority (NKDA) is a local authority - See
under LOCAL AUTHORITY ........................... 416
No Objection Certificate (NOC) issuance by Government Department
exempted from GST - See under SUPPLY .................... 606
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 -
Apparently interim order ibid has been misconstrued by authorities - In
view of specific interim order ibid, statutory provision prescribing time-
limit had no role to play - Impugned notice quashed - Sections 129 and
130 of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — ABB India Limited v. Union of India (Guj.) ............ 64
NOTIFICATIONS :
— Notification No. 36/2001-C.E. (N.T.) - See under CENVAT CREDIT ...... 300
— Notification No. 18/2002-S.T. - See under CESS ................. 123
— Notification No. 50/2003-C.E. - See under EXEMPTION ............. 99
— Notification No. 24/2004-S.T. - See under COMMERCIAL TRAINING OR
COACHING SERVICES .............................. 304
— Notification No. 17/2009-S.T. - See under REFUND/REFUND CLAIM .... 208
— Notification No. 23/2009-S.T. - See under VALUATION (SERVICE TAX) ... 309
— Notification No. 46/2011-S.T. - See under CESS ................. 123
— Notification No. 12/2012-S.T. - See under JOB WORK .............. 196
— Notification No. 25/2012-S.T. - See under JOB WORK .............. 196
GST LAW TIMES  30th April 2020  213