Page 5 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] INDEX - 7th May, 2020 iii
Anju Parakh (A.A.R. - GST - Chh.) ........................... 92
Aquaa Care (Surat) RO Technologies Private Limited (A.A.R. - GST - Guj.) .... 115
Arihant Tiles & Marbles Pvt. Ltd. v. Commissioner (Appeals), Jodhpur (Tri. -
Del.) .......................................... 71
Delphi TVS Technologies Ltd. v. Assistant Commissioner (ST), Chennai
(Mad.) ......................................... 60
Flint Group India Private Limited (A.A.R. - GST - Guj.) ............... 128
Global Coal & Mining Pvt. Ltd. v. Commissioner of Service Tax, Delhi (Tri. -
Del.) .......................................... 77
Indriya Construction Company v. Addl. Commr., Audit-II
Commissionerate, Chennai (Mad.) ......................... 55
Ireo Hospitality Company Pvt. Ltd. v. Union of India (P & H) ........... 15
Kandla Port Trust (A.A.R. - GST - Guj.) ........................ 126
Mangaldas Mehta and Co. Limited (A.A.R. - GST - Guj.) .............. 140
Max Life Insurance Co. India Ltd. v. Commr. of C.E. & S.T., LTU, New Delhi
(Tri. - Del.) ....................................... 62
Moksh Agarbatti Co. (A.A.R. - GST - Guj.) ...................... 135
Natural Wood and Veneers Pvt. Ltd. v. Union of India (Ker.) ........... 57
NELCO Ltd. v. Union of India (Bom.) ......................... 24
Satyesh Brinechem Private Limited (A.A.R. - GST - Guj.) ............... 94
Siddhi Developers v. Union of India (Guj.)...................... 19
State of Andhra Pradesh v. Linde India Ltd. (S.C.) .................. 3
Swatik Ingot Pvt. Ltd. v. Chief Commr. of GST, Central Excise & Customs
(Ori.) .......................................... 23

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Adjudication - Pre-SCN consultations - In terms of earlier interim orders
dated 16-12-2019, pre-consultations have already taken place between
assessing officer and petitioner on all points raised in SCN - In view of
fact that no amicable resolution has come out these consultations,
adjudication process in respect of SCN is restored - Petitioner directed to
file reply to SCN within two weeks for enabling adjudicating authority to
adjudicate matter after hearing petitioner - However, para 11 of SCN
referring to discussion with Audit Commissioner is set aside as same is
not envisaged - Section 75 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India — Indriya Construction Company v. Addl.
Commr., Audit-II Commissionerate, Chennai (Mad.) ...................... 55
— Procedure - Natural justice - Assessee seeking time to file its objection and
its letter received by Assessing Officer, as found in the impugned order
itself - Failure by Assessing Officer to inform assessee as to whether its
request was accepted or rejected - Assessing Officer bound to send a
communication and inform result of assessee’s request - In absence of
any such communication, a reasonable presumption is drawn that
assessee’s request was accepted - Failure to pass any order of assessee’s
request and passing of assessment order straightway amounted to
GST LAW TIMES  7th May 2020  5