Page 19 - GSTL_21st May 2020_Vol 36_Part 3
P. 19

2020 ]                      INDEX - 21st May, 2020                   xvii
               Limitation (Contd.)
               — in filing appeal to Commissioner (Appeals), High Court has no power to
                  condone delay - See under WRIT JURISDICTION ................  305
               Limitation for appeal - Delay when condonable not condonable - See under
                  APPEAL .......................................  338
               Margin scheme  of valuation, scope of  admissibility  of ITC - See under
                  INPUT TAX CREDIT ................................  445
               Merger  - Doctrine of merger not applicable when  appeal rejected on
                  limitation (time-bar) —  Asstt. Commr.  (CT), LTU, Kakinada  v.  Glaxo Smith  Kline
                  Consumer Health Care Ltd. (S.C.) .............................  305
               Non obstante clauses in the later Act will prevail in case of conflict between
                  two special statutes - See under RECOVERY ...................  359
               NOTIFICATIONS :
               — Notification (02/2017) No. FD 48 CSL 2017 - See under BOOKS  ........  402
                       — See also under PRASADAM SOLD BY RELIGIOUS PLACE ......  435
               —  Notification (11/2017) No. FD 48 CSL 2017  - See under RENTING OF
                  PRECINCTS OF RELIGIOUS PLACE .......................  435
                       — See also under SUPPLY OF SERVICE  ..................  411
                       — See also under TEMPLE ENTRY FEE  ..................  435
                       — See also under TENDER FOR RIGHT  ..................  435
               —  Notification (12/2017) No. FD 48 CSL 2017  - See under RENTING OF
                  PRECINCTS OF RELIGIOUS PLACE .......................  435
                       — See also under SEVA CHARGES .....................  435
               — Notification No. 1/2017-C.T. (Rate) - See under BRAN  .............  404
                       — See also under VEGETABLES  ......................  380
               — Notification No. 2/2017-C.T. (Rate) - See under BOOKS  ............  402
                       — See also under PRASADAM SOLD BY RELIGIOUS PLACE ......  435
                       — See also under VEGETABLES  ......................  380
               — Notification No. 2/2017-I.T. (Rate) - See under BOOKS .............  402
               —  Notification No. 9/2017-I.T. (Rate) - See under HEALTH  CARE
                  SERVICES ......................................  417
                       — See also under LEASE OF IMMOVABLE PROPERTY  .........  457
               —  Notification No. 11/2017-C.T. (Rate) - See under RENTING OF
                  PRECINCTS OF RELIGIOUS PLACE .......................  435
                       — See also under SUPPLY OF SERVICE  ..................  435
                       — See also under TEMPLE ENTRY FEE  ..................  435
                       — See also under TENDER  .........................  435
               —  Notification No. 12/2017-C.T. (Rate) - See under ACCOMMODATION
                  SERVICES ......................................  462
                       — See also under COMPOSITE SUPPLY ..................  467
                       — See also under EXEMPTION .......................  462
                       — See also under HEALTH CARE SERVICES ...............  417
                       — See also under RENTING OF PRECINCTS OF  RELIGIOUS
                       PLACE  ..................................  435

                                     GST LAW TIMES      21st May 2020      19
   14   15   16   17   18   19   20   21   22   23   24