Page 6 - GSTL_14th May 2020_Vol 36_Part 2

iv GST LAW TIMES [ Vol. 36
and 101(3) of Central Goods and Services Tax Act, 2017 — In Re : National
Dairy Development Board (App. A.A.R. - GST - Guj.) .................... 257
Attachment of bank account, legality of continuation of attachment after
prescribed period - See under BANK ACCOUNT ................ 184
— of bank account under GST, jurisdiction to issue order thereof - See under
BANK ACCOUNT ................................. 184
— of bank account, scope of issuing fresh order on expiry of earlier order -
See under BANK ACCOUNT ........................... 184
— under GST law, scope of - See under PROVISIONAL ATTACHMENT ..... 206
Bagasse based particle board - Product with composition of 75% of bagasse,
25% of wood particles and 5 kgs. of resins - Covered under Serial No.
137A in Schedule-III to Notification No. 1/2017-C.T. (Rate)/Notification
No. 1/2017-I.T. (Rate) and attracted GST rate of 18% — In Re : Prayagraj
Dyeing & Printing Mills Pvt. Ltd. (A.A.R. - GST - Guj.) ................... 230
Bank account - Provisional attachment of bank account - Continuation of
attachment after expiry of prescribed period - Without passing fresh
orders for attachment - Illegal and clearly in violation of assessee’ rights
for carrying on business under Article 19(1) of Constitution of India and
under Article 300A of Constitution of India wherein assessee deprived of
its property without authority of law - Authorities directed to pay costs
— Amazonite Steel Pvt. Ltd. v. Union of India (Cal.) .................... 184
— Provisional attachment of bank account - Fresh order for attachment after
expiry of prescribed time - Can be passed upon compliance of necessary
formalities - Issuance of fresh order will require fresh review and
assessment of circumstances in hand - Extension of earlier order to be
passed without actually evaluating and analysing requirement of doing
so - Section 83 of Central Goods and Services Tax Act, 2017 read with
Rule 159 of Central Goods and Services Tax Rules, 2017 does not provide
for supply of order of provisional attachment of a bank account to
assessee concerned - No requirement to serve fresh order personally
upon assessee - It was made clear that sufficiency of reasons with respect
to the fresh order of provisional attachment under Section 83 ibid not
gone into — Amazonite Steel Pvt. Ltd. v. Union of India (Cal.) ............... 184
— Provisional attachment of bank account - Jurisdiction to issue order -
‘Principal Commissioner of Central Tax’ equated to “Principal Additional
Director of Central Tax’ and “Commissioner of Central Tax’ as
‘Additional Director General of Central Tax’ - Fresh orders of provisional
attachment in terms of Section 83 of Central Goods and Services Tax Act,
2017 passed by ‘Principal Additional Director of Central Tax’ within
power possessed by said officer in terms of Section 5(2) ibid - Sections
2(24), 3, 5 and 83 of Central Goods and Services Tax Act, 2017 — Amazonite
Steel Pvt. Ltd. v. Union of India (Cal.) ........................... 184
‘Bill to - Ship to’ transaction, scope of - See under INTRA-STATE SUPPLY .... 239
C.B.I. & C Instruction F. No. 354/292/2018-TRU, dated 9-8-2018 - See under
MILK, RAW MILK ................................. 211
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(24) - See under BANK ACCOUNT ................... 184
— Section 2(30) - See under VALUATION (GST) .................. 265
— Section 2(71) - See under GST REGISTRATION .................. 239

GST LAW TIMES  14th May 2020  6