Page 14 - GSTL_27th August 2020_Vol 39_Part 4

xii GST LAW TIMES [ Vol. 39
Interest - Acknowledgement of refund application not given within time nor
deficiency memo issued, interest admissible for belated refund - See
under REFUND/REFUND CLAIM ........................ 385
— payable on belated refund when deficiency memo not issued in RFD-03
within timeline of fifteen days - See under REFUND/REFUND CLAIM .... 385
Jurisdiction of AAR on question of general nature - See under ADVANCE
RULING AUTHORITY ............................... 439
— when applicant is registered in more than one State - See under
ADVANCE RULING AUTHORITY ........................ 403
Limitation for issuing deficiency memo on refund application filed under
GST - See under REFUND/REFUND CLAIM .................. 385
MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 102 - See under ERROR APPARENT IN ADVANCE RULING ..... 446
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 :
— See under INPUT TAX CREDIT (ITC) ....................... 398
— Section 9 - See under SHATAMRUT CHYAVAN ................. 439
— Section 17(5)(d) - See under INPUT TAX CREDIT ................ 414
— Section 95 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY ........... 403
— Section 96 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY ........... 403
— Section 97(2) - See under ADVANCE RULING AUTHORITY .......... 439
Memo - Deficiency memo not being issued in RFD-03 within timeline of
fifteen days, refund application presumed to be complete in all respects -
See under REFUND/REFUND CLAIM ...................... 385
MP Societies Registrikaran Act, 1973 - See under GOVERNMENT
AUTHORITY .................................... 430
Natural justice - Hearing - Personal Hearing - Fair opportunity of hearing,
absence of - Applicants failed to appear for personal hearing due to
complete lockdown on account of COVID-19 pandemic - Fair
opportunity of hearing before concerned respondent not provided to writ
applicants - Concerned respondent could not have fixed personal hearing
during period of lockdown - Impugned communication in Form
SVLDRS-3 hereby quashed and set aside - Matter remitted to Designated
Committee, Ahmedabad-South for fresh hearing on issues in question -
Article 226 of Constitution of India — Hitech Projects Pvt. Ltd. v. Union of India
(Guj.) ......................................... 388
Notification entry’s scope, AAR has no jurisdiction it being a general
question - See under ADVANCE RULING AUTHORITY ............ 439
NOTIFICATIONS :
— Notification No. 2/2017-C.T. (Rate) - See under PREPARATION ........ 446
— See also under SHATAMRUT CHYAVAN ............... 439
— Notification No. 11/2017-C.T. (Rate) - See under COMPOSITE SUPPLY .... 422
— Notification No. 12/2017-C.T. (Rate) - See under GOVERNMENT
AUTHORITY .................................... 430
— See also under PURE SERVICES ..................... 430
— See also under SERVICES ......................... 430
GST LAW TIMES  27th August 2020  14