Page 10 - GSTL_21st May 2020_Vol 36_Part 3

viii GST LAW TIMES [ Vol. 36

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Accommodation provided to pilgrims in precincts of religious place,
taxability thereof - See under RENTING OF PRECINCTS OF RELIGIOUS
PLACE ........................................ 435
Accommodation services - Daily and monthly accommodation services
proposed to be made by applicant where tariff amount per unit of
accommodation is less than ` 1000 per day - Covered by SAC 9963 as
‘services by a hotel, inn, guest house, club or campsite, by whatever name
called, for residential or lodging purposes’ and exempt as per Entry No.
14 of Notification No. 12/2017-C.T. (Rate) — In Re : Srisai Luxurious Stay LLP
(A.A.R. - GST - Kar.) ................................... 462
Adjudication - Cross-examination - Dispute relating to Cenvat credit
availment without declaration in ST-3 returns - Single judge holding that
cross-examination cannot be claimed as matter of right and providing
opportunity to petitioners to adduce any evidence to substantiate its
stand - Question of cross-examination of petitioner by himself and
adjudicating authority would not arise - Rights of petitioners protected as
liberty granted to adduce any evidence to substantiate their stand with
direction to authority to consider same and pass appropriate orders - No
denial of rights of petitioners - Well reasoned order of single judge
protecting legal rights of petitioners affirmed - Section 33A of Central
Excise Act, 1944 as applicable to Service Tax vide Section 83 of Finance
Act, 1994 — Kin-Ship Services (India) Pvt. Ltd. v. Union of India (Kar.) ........... 331
— Pendency of similar issue before Higher Rank officer - Transfer of
adjudication to Higher Rank Officer - Issue involved in SCN issued to
petitioner car dealer and to be adjudicated by Dy. Commissioner rank
officer is inclusion of discounts and incentives in valuation for payment
of Service Tax - Since in respect of another car dealer, similar issue is
pending for adjudication with Principal Commissioner, adjudication
proceedings in petitioner’s case transferred to Principal Commissioner so
that a consistent order be passed in both cases - Section 33 of Central
Excise Act, 1944 as applicable to Service Tax vide Section 83 of Finance
Act, 1994 - Article 226 of Constitution of India — Charisma Goldwheels Pvt. Ltd.
v. Asstt. Commr. of CGST, Chandigarh (P & H) ....................... 337
Advance Ruling - Scope of - Issue of exemption relating to activities carried
out by applicant with reference to administration and Pre and Post-
connection charges towards supply of electricity pending before Supreme
Court of India - Advance ruling not been given as issue was sub-judice -
Section 98 of Central Goods and Services Tax Act, 2017 — In Re :
Chamundeshwari Electricity Supply Corporation Ltd. (A.A.R. - GST - Kar.) ........... 384
Alternative statutory remedy and maintainability of writ jurisdiction - See
under WRIT JURISDICTION ............................ 305
ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 :
— Section 31 - See under WRIT JURISDICTION ................... 305
Annulment of assessment based on mismatch report - See under
ASSESSMENT .................................... 377
Appeal against cancellation of registration, limitation thereof - See under
REGISTRATION CANCELLATION ........................ 325
GST LAW TIMES  21st May 2020  10