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under reverse charge mechanism — In Re : DKMS BMST Foundation India
(A.A.R. - GST - Kar.) .................................. 417
High Court - Appeal to Commissioner (Appeals), High Court has no power
to condone delay - See under WRIT JURISDICTION .............. 305
— cannot disregard statutory period for redressal of grievance and entertain
writ petition as matter of course - See under WRIT JURISDICTION ...... 305
— cannot invoke writ jurisdiction to direct appellate authority to entertain
appeal - See under WRIT JURISDICTION .................... 325
HSN Code 0713 - See under VEGETABLES ..................... 380
HSN Code 2302 40 90 - See under BRAN ....................... 404
HSN Code 4901 - See under BOOKS ......................... 402
HSN Code 8523 - See under SOFTWARE ...................... 411
Human Leukocyte Antigen (‘HLA’) testing covered under Health Care
services and exempt as being supplied by clinical establishment - See
under HEALTH CARE SERVICES ........................ 417
Input Tax Credit (ITC) - Purchase of second hand goods on marginal
scheme - If applicant purchases second hand jewellery from registered
person, applicant eligible to claim input tax credit on such inward
supplies - If he claims input tax credit against such inward supplies he
would not be eligible for margin scheme of valuation as prescribed in
sub-rule (5) of Rule 32 of Central Goods and Services Tax Rules, 2017 for
outward supplies of such second hand jewellery — In Re : Attica Gold Pvt. Ltd.
(A.A.R. - GST - Kar.) .................................. 445
— Reversal of credit - Circular No. 3/2019 (Q1/39643/2018) by
Commissioner of State Tax, Chennai clarifying that issues other than
mismatch of ITC can be finalized by assessing authority leaving
mismatch issue pending until mechanism in this regard evolved - Notices
proposing revision of input tax credit set aside - Assistant Commissioner
on remand to act strictly in accordance with Court order in 2017 SCC
OnLine Mad 669 as well as instructions given by Commissioner of State
Tax — Elite Furniture Mart v. Asstt. Commr. (CR) (FAC), Coimbatore (Mad.) ........ 333
— Transitional credit - Non-filing of Form GST TRAN-1 by 27-12-2017 -
Failure to file/upload declaration electronically in Form GST TRAN-1 as
one of column not filed by petitioner - Petitioner permitted to file or
revise already filed incorrect statutory Form TRAN-1 either electronically
or manually within a period of 45 days subject to verification of
genuineness of claim - Also direction to Authorities not to cancel
petitioner’s GST registration with liberty to take appropriate action in
accordance with law after permitting petitioner to remove technical glitch
- Section 140 of Central Goods and Services Tax Act, 2017 — SKM Steels Ltd.
v. Union of India (M.P.) ................................. 334
Installation and Commissioning service - Installation and commissioning of
power packs can be carried out by recipient either by themselves or they
can avail the services from any other supplier of service - Hence, supply
of installation and commissioning not a part of the supply contract of
power packs but an independent service supplied by applicant — In Re :
San Engineering & Locomotive Co. Ltd. (A.A.R. - GST - Kar.) ................ 406
Interest on delayed payment of GST - Delay in filing of GSTR-3B Return -
Liability for payment of interest not automatic but notice is required to be
issued under Section 73 or 74 of Central Goods and Services Tax Act,
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