Page 8 - GSTL_3rd September 2020_Vol 40_Part 1

vi GST LAW TIMES [ Vol. 40

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Advance Authority’s Ruling - No precedential value but persuasive value -
See under PRECEDENT .............................. 65
Advance Ruling - Scope of - Admissibility of Input Tax Credit (ITC) on
goods/services received for construction of immovable property pending
before High Court - Application on same issue to be rejected - Section 98
of Central Goods and Services Tax Act, 2017 — In Re : Vardhan Holidays
(A.A.R. - GST - UK) ................................... 125
Alcohol based sanitizers vis-à-vis AUS (Ayurvedic, Unani, Sidha)
ingredients based sanitizers, rate of GST - See under SANITIZERS ........ 3
Alternate remedy - Writ jurisdiction not exercised on availability thereof -
See under WRIT JURISDICTION ......................... 28
Arbitrary rejection of application under SVLDR Scheme 2019 not sustainable
- See under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION)
SCHEME, 2019 ................................... 26
AUS (Ayurvedic, Unani, Sidha) ingredients based sanitizers vis-à-vis
Alcohol based sanitizers, rate of GST - See under SANITIZERS .......... 3
Bail - Offence under GST law - ITC availed fraudulently through fake firms -
In view of averments that bail has already been granted to main persons
in some cases and in respect of other cases, amount involved has come
down to less than ` 7 crore after voluntary deposits, bail is granted to
applicant Chartered Accountant accused of creating fake firms - Said bail
is on condition of furnishing a personal Bond of ` one lakh with two
sureties of ` Fifty thousand each to satisfaction of Trial Court and regular
appearance during trial - Section 438 of Code of Criminal Procedure, 1973
- Section 132 of Central Goods and Services Tax Act, 2017 - Section 132 of
Rajasthan Goods and Services Tax Act, 2017 — Anup Ashopa v. Union of India
(Raj.) ......................................... 25
Bar of unjust enrichment not applicable on payment of tax under protest
and not charged from recipient - See under REFUND/REFUND CLAIM ... 63
Cancellation of GST registration, limitation for revocation of cancellation
order - See under GST REGISTRATION ...................... 19
CENTRAL EXCISE ACT, 1944 :
— Section 11B - See under REFUND/REFUND CLAIM .............. 63
— Section 35F - See under WRIT JURISDICTION .................. 28
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(19) - See under WORKS CONTRACT .................. 90
— Section 2(30) - See under WORKS CONTRACT .................. 90
— Section 2(119) - See under INPUT TAX CREDIT ................. 99
— See also under WORKS CONTRACT ................... 90
— Section 3(26) - See under INPUT TAX CREDIT .................. 99
— Section 7 - See under COAL HANDLING AND DISTRIBUTION ........ 74
— Section 9 - See under WORKS CONTRACT .................... 140
— Section 16 - See under COAL HANDLING AND DISTRIBUTION ....... 74
— Section 17 - See under INPUT TAX CREDIT ................... 99
— Section 17(5)(d) - See under INPUT TAX CREDIT ................ 65
GST LAW TIMES  3rd September 2020  24