Page 6 - GSTL_7th May 2020_Vol 36_Part 1

iv GST LAW TIMES [ Vol. 36
violation of principles of natural justice - Assessment orders set aside and
matter remitted back to the Assessing Officer to redo assessment after
receiving assessee’s reply and pass order of assessment on merits -
Article 226 of Constitution of India — Delphi TVS Technologies Ltd. v. Assistant
Commissioner (ST), Chennai (Mad.) ............................ 60
Advance Ruling Application - Fee payment for seeking Ruling - Non-
payment thereof as prescribed - Maintainability of application - In instant
case, applicant paying a fee of ` 5,000 only under SGST Act and no fee of
similar amount paid under CGST Act - Notwithstanding reasoning given
by applicant for same, legal provisions require payment of fee under both
laws which were made known to applicant - In view of fact that applicant
has not complied with procedure for filing application, same is not
maintainable - Applicant at liberty to seek refund of fee paid under SGST
law - Rule 104 of Central Goods and Services Tax Rules, 2017 - Section 97
of Central Goods and Services Tax Act, 2017 — In Re : Anju Parakh (A.A.R. -
GST - Chh.) ....................................... 92
Airport Pickup and Drop service - Classifiable as ‘Passenger Transport
services’ by motorized taxi within or between urban and suburban areas
under HSC Code 9964 12 and liable to pay GST @ 18% with ITC — In Re :
Mangaldas Mehta and Co. Limited (A.A.R. - GST - Guj.) ................... 140
ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 :
— Schedule-IV - Entry 88 - See under DRUGS AND MEDICINES .......... 3
Appropriating interest - Delayed payment of interest amount, rule of first
appropriating interest not applicable to Central Excise refunds - See
under INTEREST .................................. 71
Attachment - Provisional attachment of bank accounts - GST - Reasoned
order - Reasons as to whether provisional attachment of bank accounts
effected to safeguard Revenue’s interest required to be recorded to enable
affected person to file objections - Order of provisional attachment of
Petitioners’ bank accounts set aside - Fresh orders to be passed by
Respondent No. 2 taking into account the submissions made by
Petitioners, not later than 10th April, 2020 - Petitioners to ensure that no
payments other than those set out in the tabular form for “essential
business payments” would be made from the accounts till passing of
fresh orders and that further receipts in the accounts till date of passing
of fresh orders will remain untouched - Section 83 of Central Goods and
Services Tax Act, 2017 read with Rule 159 of Central Goods and Services
Tax Rules, 2017 — Ireo Hospitality Company Pvt. Ltd. v. Union of India (P & H) ...... 15
Bank accounts attachment under GST, reasoned order must be issued - See
under ATTACHMENT ............................... 15
Beneficiation of coal - Mining service - Activity of beneficiation of coal
covered under the scope of mining related services under Section
65(105)(zzzy) of Finance Act, 1994 w.e.f. 1 June, 2007 - On introduction of
such a service from 1 June, 2007, definition of Business Auxiliary Service
under Section 65(19) read with Section 65(105)(zzb) ibid and, therefore,
the activity covered under a new category of mining related services
cannot be classified under the existing category of Business Auxiliary
Service prior to 1 June, 2007 — Global Coal & Mining Pvt. Ltd. v. Commissioner of
Service Tax, Delhi (Tri. - Del.) ............................... 77
— taxable under Mining service and not under BAS - See under MINING
SERVICE ....................................... 77
GST LAW TIMES  7th May 2020  6