Page 10 - GSTL_18th June 2020_Vol 37_Part 3

viii GST LAW TIMES [ Vol. 37
Rishi Builders India Pvt. Ltd. v. State of Bihar (Pat.) ................ 303
Sai Motors (A.A.R. - GST - Kar.) ............................ 397
Sampat Singh (Commr. Appl. - GST - Raj.) ...................... 357
Saturday Club Ltd. v. Commissioner of CGST & C. Ex., Kolkata (Tri. -
Kolkata) ....................................... 332
Sigma Electric Manufacturing Corporation P. Ltd. (Commr. Appl. - GST -
Raj.) .......................................... 346
Suprasesh General Insurance Service & Brokers Pvt. Ltd. v. Asstt.
Commr./Designated Authority (VCES), Chennai (Mad.) ............ 276
Surya Enterprises v. Commissioner of C. Ex. & S.T., Chennai-III (Tri. -
Chennai) ....................................... 320
Ultra Tech Nathdwara Cement Ltd. v. Union of India (Raj.) ............ 289
Umberto Ceramics International Pvt. Ltd. (Commr. Appl. - GST - Guj.) ...... 354
Vikash Construction Company; See Commissioner v. Vikash Construction
Company (Tri. - Kolkata) .............................. 344

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Amalgamation of EOU with its parent company, refund of unutilized credit
when not admissible - See under REFUND/REFUND CLAIM ......... 346
Annual dead rent - Mining lease - Royalty in excess of annual dead rent not
recoverable - See under ROYALTY CHARGES .................. 283
Anticipatory bail granted in a case of issuance of invoice without supply of
goods/services for availing ITC/refund - See under BAIL ........... 273
Appeal to Appellate Authority - Non-speaking order - Appellate Authority
in the impugned Order although reproduced most of the grounds raised
by petitioner in their Appeal but literally considered only the factual
aspects of the case, that is, the date on which the Petitioner was supposed
to submit their return and the defaults on the part of the Petitioner and
the factual details in respect of the statutory provisions as is required -
Appellate Authority not dealing with the specific objections and grounds
that the Petitioner has raised in their memo of Appeal - Absence of
reasons in the order passed by Appellate Authority clearly suggestive of
the order being arbitrary hence legally unsustainable - Matter remitted
back to the Appellate Authority for passing of a reasoned and speaking
order dealing with the grounds raised in the Appeal challenging the
order passed by the Assessing Authority — Nutan Ispat and Power Pvt. Ltd. v.
State of Chhattisgarh (Chhattisgarh) ............................ 285
Assessment under GST scope of best judgment assessment - See under
BEST JUDGMENT ASSESSMENT ......................... 360
— without making enquiries to establish turnover not sustainable - See
under BEST JUDGMENT ASSESSMENT ..................... 360
Audit - Initiation of - Department has to produce register of audit visit to
establish their visit - Letter merely requesting furnishing of documents
cannot be considered as initiation of audit — Surya Enterprises v. Commissioner
of C. Ex. & S.T., Chennai-III (Tri. - Chennai) ........................ 320

GST LAW TIMES  18th June 2020  10