Page 201 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 519
under Rule 90 ibid and could be construed as rejection of the petitioner’s
initial application for refund - All relevant documents annexed with the
present writ petition and respondent satisfied about their authenticity -
Consequently, respondent lost the right to point out any deficiency, in
the petitioner’s refund application, at this belated stage - Accordingly,
Respondent directed to pay to the petitioner the refund along with
interest in accordance with law within two weeks - Section 54 of Central
Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act,
2017 — Jian International v. Commissioner of Delhi Goods and Services Tax (Del.) ...... 385
Registered co-operative Society, taxability of maintenance charges - See
under MAINTENANCE CHARGES ....................... 206
Registration under GST - Cancellation thereof - Revocation of cancellation -
Application for restoration of cancelled registration filed much beyond 30
days resulting in dismissal of appeal - In view of Central Goods and
Services Tax (Removal of Difficulties Order), 2020 issued on 25-6-2020,
where-under relaxation has been given by extending date for filing
application for revocation of cancelled registration upto 31-8-2020,
impugned orders of Assessing as well as First Appellate Authority set
aside - Application dated 19-10-2019 filed for revocation of registration
cancellation order dated 19-1-2019 restored and to be decided within 15
days in accordance with law - Section 30 of Central Goods and Services
Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Article
226 of Constitution of India — Versatile Construction v. State of Uttar Pradesh (All.) . . 259
— under Service Tax law not necessary for refund of accumulated Cenvat
Credit on export of services - See under REFUND/REFUND CLAIM ..... 261
Reimbursement towards Lost in Hole/Damage beyond Repair of
equipment/tool - Reimbursement of LIH equipment/tools entirely
different from liquidated damages/compensation for any breach of
contract (including delay) as agreed upon between parties -
Equipment/tools are tangible and movable - Amount of reimbursement
of equipment/tools which damaged beyond repair or loss at an agreed
depreciated value of original FoB price of such equipment/tools - Going
by methodology and by nature of equipment/tools, activity of
reimbursement towards lost in hole/damage beyond repair of
equipment/tools rightly classifiable as ‘Supply of Goods’ - Depending
upon nature of actual goods involved in subject activity and classification
to be in accordance with HSN notified for goods and Classification Rules
made in this regard - Provisions relating to chargeability and levy of GST
under Central Goods and Services Tax Act, 2017 and Rules made
thereunder as applicable to supply of goods will apply - Section 7 of
Central Goods and Services Tax Act, 2017 — In Re : Halliburton Offshore Services
Inc. (LIH) (A.A.R. - GST - A.P.) ............................. 275
Reliance on provisions of Constitution only is not enough to maintain a
Writ Petition - See under WRIT JURISDICTION ................. 132
Removal of defects in writ petition when postponed due to COVID-19 - See
under WRIT PETITION .............................. 259
Rental services of transport vehicles - Applicant renting non-air-
conditioned buses under the name & style of M/s. Andhra Pradesh State
Road Transport Services for the occasions of marriages, functions, etc.,
for transporting of employees and students of other
GST LAW TIMES  27th August 2020  201