Page 7 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 v
Composite supply - Imported mud chemicals and additives supplied with
Mud Engineering services, it is not a composite supply - See under MUD
ENGINEERING SERVICES ............................ 145
CONSTITUTION OF INDIA :
— Twelfth Schedule - See under SOLID WASTE MANAGEMENT
SERVICES ...................................... 182
— Article 226 - See under CONSUMER WELFARE FUND ............. 132
— See also under DOCUMENTS ...................... 141
— See also under VALUATION (GST) ................... 140
— See also under WRIT JURISDICTION ................ 132, 137
— See also under WRIT PETITION ..................... 132
— Article 243G - See under PURE SERVICES .................... 155
— Article 243W - See under PURE SERVICES .................... 155
— See also under SOLID WASTE MANAGEMENT SERVICES ..... 182
Construction under works contract of indoor electric sub-station with
control room, rate of GST - See under WORKS CONTRACT .......... 251
Consumer Welfare Fund - Scope of refund - Court cannot direct refund of
amount to unidentifiable customers/consumers - Article 226 of
Constitution of India — Binty v. Union of India (Del.) ................. 132
Consumer Welfare Fund Bill, 2010 - See under WRIT JURISDICTION ...... 132
Consumer Welfare Fund Rules, 2010 - See under WRIT JURISDICTION ..... 132
Consumer Welfare Fund under Indirect Taxation - Scope of utilization -
Applicability of utilization guidelines to amounts lying unclaimed with
Banks/Insurance Companies, etc. - Said Fund, created under various
indirect taxation laws with rules framed from time to time for utilization
of amount, is used for giving financial assistance to various Universities,
Voluntary Consumer Organization (VCOs) and States to promote and
protect welfare and interests of consumers, create consumer awareness
and strengthen consumer movement - Thus, Government is fully aware
of scope of utilization of amount - Accordingly, petitioners plea of giving
same treatment to unutilized and unclaimed amounts lying with
Cooperative Banks, Insurance Companies, etc is without any basis as it is
not established that said amounts lying with them are in jeopardy -
Secondly Banks, Insurance companies, etc. are regulated by their own set
of rules and regulatory authorities, e.g., RBI/IRDA - These amounts are
duly accounted for in books of accounts and utilized as per set norms
under proper Audit - Petitioner’s plea of misuse of such funds not well
founded for Court to give directions as desired by petitioner - Article 226
of Constitution of India — Binty v. Union of India (Del.) ............... 132
Co-operative Society, taxability of maintenance charges - See under
MAINTENANCE CHARGES ........................... 206
Copies of documents seized under GST law, scope of supply thereof - See
under DOCUMENTS ................................ 141
Court cannot assume role of legislature to convert a proposed Bill into Law
notwithstanding pendency of Bill with legislature for quite some time -
See under WRIT JURISDICTION ......................... 132
— cannot direct refund of amount to unidentifiable customers/consumers -
See under CONSUMER WELFARE FUND .................... 132
GST LAW TIMES  13th August 2020  7