Page 170 - GSTL_27th August 2020_Vol 39_Part 4

488 GST LAW TIMES [ Vol. 39
Central Goods and Services Tax Act, 2017 (Contd.)
— See also under ADVANCE RULING AUTHORITY ........... 439
— See also under PLACE OF SUPPLY .................... 293
— Section 102 - See under ERROR APPARENT IN ADVANCE RULING ..... 446
— Section 103 - See under PRECEDENT ....................... 459
— Section 140 - See under INPUT TAX CREDIT (ITC) ............ 129, 398
— Section 140(1) - See under INPUT TAX CREDIT .................. 3
— Section 142 - See under ADVANCE RULING ................... 110
— Section 164(2) - See under INPUT TAX CREDIT .................. 3
CENTRAL GOODS AND SERVICES TAX (REMOVAL OF
DIFFICULTIES ORDER), 2020 :
— See under REGISTRATION ............................. 259
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 38 - See under INPUT TAX CREDIT ..................... 246
— Rule 41 - See under TRANSFER .......................... 334
— Rule 89(2) - See under REFUND/REFUN CLAIM ................ 385
— Rule 89(3) - See under REFUND/REFUND CLAIM ............... 385
— Rule 89(4) - See under REFUND/REFUND CLAIM ............... 385
— Rule 90 - See under REFUND/REFUN CLAIM .................. 385
— Rule 117 - See under INPUT TAX CREDIT ................. 129, 143
— Rule 117(1), vires of - See under INPUT TAX CREDIT ............... 3
— See also under INPUT TAX CREDIT (ITC) ................ 398
— Rule 142(1)(a), Constitutional validity of - Rule under delegated
legislation can be held to be ultra vires statutory provisions of the Act if
(i) rule beyond scope of or in excess of rule­making power of delegate
conferred under Act, or (ii) Rule in conflict with or repugnant to any
enactment in Act - Question whether any particular legislation suffers
from excessive delegation ought to be decided having regard to subject
matter, scheme, provisions of Statutes including its preamble and facts
and circumstances in background of which Statute is enacted - Rule 142
ibid specifically with respect to “notice and order for demand of amounts
payable under the Act” and not ultra vires as result of excessive
delegation - Rule 142(1)(a) ibid, valid and no manner conflict with any of
provisions of Central Goods and Services Tax Act, 2017 — Mahavir
Enterprise v. Assistant Commissioner of State Tax (Guj.) ................... 14
Cenvat credit refund on export of services, registration under Service Tax
law not necessary - See under REFUND/REFUND CLAIM ........... 261
CENVAT CREDIT RULES, 2004 :
— Rule 5 - See under REFUND/REFUND CLAIM ................. 261
CESTAT - Tenure of Member (Technical) - Interim Extension thereof -
Applicant had been appointed as Member (T) in CESTAT on 29-3-2018
and is to retire on 9-8-2020 in terms of erstwhile 1987 Rules at age of 62 -
In view of applicant’s pleading that under new Rules of 2020, he is
entitled for a tenure of 4 years, term of applicant extended for a period of
GST LAW TIMES  27th August 2020  170