Page 15 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] INDEX - 21st May, 2020 xiii
Delay (Contd.)
— in filing appeal when condonable/not condonable - See under APPEAL ... 338
— in filing of GSTR-3B Return and paying GST, interest liability not
automatic but demand has to be issued - See under INTEREST ........ 343
DEMAND :
— Delay in filing of GSTR-3B Return and paying GST, interest liability not
automatic but demand has to be issued - See under INTEREST ........ 343
Detention of accused - Petition for release of accused and permission to stay
in their residence - Contention that proper measures of spraying any
disinfectant not taken in detention camp, social distancing not properly
maintained and not conducive for inmates to stay safely in view of
COVID-19 - HELD : On viewing premises through Whatsapp video clear
that Special Camp maintained neatly and no stains in toilets - Sufficient
space available in Special Camp to accommodate 80 persons and only 73
inmates staying there - Photographs furnished by petitioners to effect
that, more number of persons detained in a single room without any sign
of social distancing, have been taken by them only for purpose of this
case - None detained in Special Camp infected with COVID-19 - If
Petitioners released and sent out to live in their address and assuming
that they tested positive for COVID-19 in few days, then entire area in
which they reside will be sealed, and chances of spreading the virus to
other people would be high - Court not Investigating Agency to ascertain
as to whether address furnished by Petitioners was correct or not -
Different yard-stick cannot be applied to Petitioners alone - Several Non-
bailable Warrants already issued to petitioners and existence of
possibility of Petitioners fleeing away from clutches of Law - Relief
sought by Petitioners not to be granted without prejudice to rights of
parties in pending Habeas Corpus Petitions - Direction to Magistrate to
take up case on day-to-day basis after restoration of normalcy - Article
226 of Constitution of India — Choe Jae Won v. Pr. Secretary, Govt. of Tamil Nadu
(FAC), Public (Foreigners-I) Deptt., Chennai (Mad.) ..................... 353
— of vehicle and goods under GST, scope of appeal thereagainst - See under
APPEALABLE ORDER .............................. 370
Doctrine of merger not applicable when appeal rejected on limitation (time-
bar) - See under MERGER ............................. 305
Duty paid goods rejected and returned after introduction of GST, scope of
refund - See under REFUND/REFUND CLAIM ................. 373
EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS
PROVISIONS ACT, 1952 :
— Section 11 - See under RECOVERY ........................ 359
Evasion of GST, interim bail not granted - See under BAIL ............ 339
Exemption admissibility of renting of commercial shops in precincts of
religious place - See under RENTING OF PRECINCTS OF RELIGIOUS
PLACE ........................................ 435
— admissibility on providing accommodation to pilgrims in precincts of
religious place - See under RENTING OF PRECINCTS OF RELIGIOUS
PLACE ........................................ 435
— admissibility to Accommodation services - See under
ACCOMMODATION SERVICES ......................... 462

GST LAW TIMES  21st May 2020  15