Page 215 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 685
Notifications (Contd.)
— See also under TDS .......................... 363, 413
— See also under TRANSPORTATION SERVICES ............ 606
— See also under WORKS CONTRACT ................ 217, 493
— Notification No. 13/2017-C.T. (Rate) - See under SERVICES .......... 580
— See also under SUPPLY .......................... 478
— See also under TRANSPORTATION SERVICES ............ 606
— Notification No. 20/2017-C.T. (Rate) - See under TRANSPORTATION
SERVICES ...................................... 606
— Notification No. 26/2017-Cus. - See under IMPORT ............... 261
— Notification No. 32/2017-C.T. (Rate) - See under GOVERNMENT
ENTITY ....................................... 225
— See also under PURE SERVICES ..................... 225
— Notification No. 72/2017-C.T. (Rate) - See under WORKS CONTRACT .... 217
— Notification No. 79/2017-Cus. - See under IMPORT ............... 261
— Notification No. 2/2018-C.T. (Rate) - See under PURE SERVICES ....... 225
— State Notification No. 1135-FT - See under WORKS CONTRACT ....... 493
Objections by assessee to attachment of Bank account cannot be rejected on
the ground of limitation - See under PROVISIONAL ATTACHMENT .... 180
Ocean freight on supply/delivery of goods at Indian port, IGST not leviable
- See under INTEGRATED GOODS AND SERVICES TAX (IGST) ........ 82
Offence - First Information Report (FIR) - False documents issued in name of
bogus firms - FIR filed containing allegation in respect of getting bogus
firms declared or registered under Act and fabrication
documents/invoices with a view to evade tax - First Information Report
lodged after scanning information available at GST Portal and
information received from mobile squad in respect of seizure of
goods/vehicles without documents as also after gathering information
from search and seizure operation and enquiry that ensued, which led to
an inference that declared place of business was bogus - As to how those
invoices were utilized or were to be utilized would be a matter of
investigation - FIR specifically alleging that information was gathered not
only from search and seizure operations but also on the basis of
explanation submitted by suspects pursuant to summons served upon
them - Issue regarding reliability of search and seizure operation
memorandums, in absence of public witness to be examined at stage of
trial - Contention that in absence of complaint from those firms whose
papers were found no FIR ought to be registered not tenable as such
firms were found non-existent - Specific order under GST Code not
required - FIR disclosing commission of cognizable offence and not to be
quashed - Sections 67, 122 and 132 of Central Goods and Services Tax
Act, 2017 - Section 482 of Code of Criminal Procedure, 1973 — Shahzad
Alam v. State of U.P. (All.) ................................ 529
— of alleged Trade Mark violation, bail when granted to GST registrant - See
under BAIL ...................................... 16
GST LAW TIMES  30th April 2020  215