Page 177 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 495
Defreezing of bank account after issuance of discharge certificate under
Sabka Vishwas Scheme, 2019 - See under BANK ACCOUNT ......... 265
Delay in payment of monthly subscription, collection of additional amount
by chit company amounts to penalty, exemption from GST not
admissible - See under PENALTY ......................... 303
DELHI GOODS AND SERVICES TAX ACT, 2017 :
— Section 54 - See under REFUND/REFUND CLAIM ............... 385
DELHI GOODS AND SERVICES TAX RULES, 2017 :
— Rule 89(2) - See under REFUND/REFUND CLAIM ............... 385
— Rule 89(3) - See under REFUND/REFUND CLAIM ............... 385
— Rule 89(4) - See under REFUND/REFUND CLAIM ............... 385
Discretionary power or authority of AAR to refuse giving ruling - See under
ADVANCE RULING AUTHORITY........................ 403
Disputed Tax Amount payable under Sabka Vishwas (Legacy Dispute
Resolution) Scheme, 2019, quantification of - See under SABKA
VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 ........ 393
Documents seized under GST law - Supply of copies thereof - Provision
exists in Section 67 of Central Goods and Services Tax Act, 2017 that
person from whose custody documents are seized under Act ibid shall be
entitled to make copies thereof - However, petitioner himself has not
availed this opportunity till now - Accordingly, impugned order of
Single Judge cannot be faulted on this account and is sustained -
Petitioner now directed to take steps to obtain copies of seized
documents under aforesaid provision and file application by 13-7-2020 -
Department directed to allow petitioner to make copies of seized
documents subject to compliance of statutory formalities - Petitioner
directed to file written reply to SCN within a week thereafter - Section 67
ibid - Article 226 to Constitution of India — J.S. Pigments Pvt. Ltd. v. State of
West Bengal (Cal.) .................................... 141
Drill bits imported for supply to ONGC at its location in India on
consumption basis are two different supplies, eligibility of exemption -
See under IMPORT ................................. 357
Educational institutions - Coaching/Training as per syllabus prescribed by
ICAI and ICWAI - Applicant not accredited or affiliated or recognized or
authorized by ICAI or ICWAI or it had any Partnership or MOU with
these statutory bodies for imparting coaching or training relating to
courses recognized by these bodies - These statutory bodies themselves
offering coaching and training classes to aspirants through their Regional
Councils or Branches or certain accredited private colleges/institutions -
Applicant offering variety of coaching and training courses (regular,
crash courses, revision exam courses, etc.) with different structures of fee,
curriculum and options to aspirants of CA and ICWA - Applicant not
issuing any ‘coaching completion certificate’ or ‘any study certificate’ in
respect of CA & ICWA Courses - Coaching or training in applicant’s
coaching Centre not a mandatory compliance for aspirant in pursuing
their study and obtaining certificates from ICAI & ICWAI - Student at
liberty to discontinue coaching from applicant’s coaching centre (at the
cost of financial loss, but not at the cost of academic loss) and continue
his study on his own or from such other coaching centre in course of
GST LAW TIMES  27th August 2020  177