Page 209 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 527
Works contract (Contd.)
— Composite supply of acquisition and development of land and
construction of industrial sheds by Government entity, concessional rate
of 12% GST not admissible - See under CONSTRUCTION SERVICES ..... 349
— for immovable property, exclusion of ITC - See under INPUT TAX
CREDIT (ITC) .................................... 459
— of construction of Millennium Tower by Government entity for
commercial purpose, concessional GST rate of 12% not admissible - See
under CONSTRUCTION ............................. 366
Woven fabrics bonded with non-woven fabric - Woven fabric made of
synthetic filament yarn is the predominant material and non-woven
fabric is bonded to strengthen the product, woven fabric - Applying the
Section Note 2A of Section XI of Customs Tariff Act, 1975, woven fabric
being predominant, product is classifiable as ‘Woven Fabric’ under
Heading 5407 ibid - Applicable rate is 2.5% CGST provided vide Sl. No.
217 of Schedule-I to Notification No. 1/2017-C.T. (Rate) as amended and
2.5% SGST provided vide S. No. 217 of Schedule-I to Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 — In Re :
Global Textile Alliance India Pvt. Ltd. (A.A.R. - GST - T.N.) .................. 40
— Fabric is woven and made of synthetic filament yarn (man-made
filaments) - Classifiable under Heading 5407 of Customs Tariff Act, 1975 -
Further classification not possible, technical details not being provided -
Applicable rate is 2.5% CGST provided vide Sl. No. 217 of Schedule-I to
Notification No. 1/2017-C.T. (Rate) as amended and 2.5% SGST provided
vide S. No. 217 of Schedule-I to Notification No. II(2)/CTR/532(d-
4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 — In Re : Global Textile Alliance
India Pvt. Ltd. (A.A.R. - GST - T.N.) ............................ 40
Writ Jurisdiction - Alternative remedy - Opportunity to be heard given to
petitioner by Assistant Commissioner, Assistant Manager of petitioner
having appeared and argued the matter before him - However, no such
assertion made in writ petition with regard to that - Principles of natural
justice being followed, no ground for interference made out - Impugned
order appealable under Section 55 of erstwhile Kerala Value Added Tax
Act, 2003 - Article 226 of Constitution of India — Sarathy Motors v. Assistant
Commissioner-III (Assessment), Kollam (Ker.) ....................... 263
— at show cause notice stage - Scope of - High Court can interfere under
Article 226 of Constitution of India against show cause notice where
same issued by authority in exercise of power which is absent; facts does
not lead to commission of any offence; show cause notice is otherwise
without jurisdiction; same suffers from incurable infirmity; against
settled judicial decisions or the decisions of Tribunal and bereft of
material particulars justifying commission of offence - Article 226 of
Constitution of India — Mahavir Enterprise v. Assistant Commissioner of State Tax
(Guj.) .......................................... 14
— Existence of alternative remedy - Input Tax Credit - Form GST TRAN-02
already filed by petitioner and credit worth of ` 11,29,000 taken which is
now sought to be changed to Form GST TRAN-01 giving reason of
procedural mistake committed by petitioner’s accountant - High Court
GST LAW TIMES  27th August 2020  209