Page 10 - GSTL_23rd April 2020_Vol 35_Part 4

viii GST LAW TIMES [ Vol. 35

Valuation Mechanism of Supplies between Distinct Persons and Impact on
ITC — An overview — Ramesh Chandra Jena ................... J62
Court-room Highlights
Court-room Highlights

Anti-Profiteering — Non-passing of ITC benefit to buyers of homes under
affordable house scheme .............................. J66
Anti-Profiteering provisions under GST, virus thereof ................ J66
Service Tax Audit — Initiation of Audit after repeal of Finance Act, 1994 and
Service Tax Rules after introduction of GST, whether sustainable? ....... J66

News Desk

CBIC extends deadline for undertakings by traders ................. J68
GST rates & the medical devices industry ....................... J68
Change in ownership status of GSTN to 100% Government-owned delayed ... J69
Calcutta HC judge appointed Chief Justice of Bombay HC ............. J70

Case Law

Table of Cases Reported
ABB India Ltd. (A.A.R. - GST - W.B.) ......................... 493
Aditya Enterprises v. Commissioner of Cus. & C. Ex., Meerut-II (Tri. - Del.) ... 406
Aristo Pharmaceuticals Ltd. v. Commissioner of C. Ex. & S.T., Daman (Tri. -
Ahmd.) ........................................ 404
Bharat Heavy Electricals Ltd. (A.A.R. - GST - UK) .................. 486
Commissioner v. Karnataka Udyog Mitra (Kar.) .................. 382
Continental Engines Pvt. Ltd. v. Commr. of CGST, Alwar (Tri. - Del.) ....... 402
Deputy Conservator of Forests, Bangalore (App. A.A.R. - GST - Kar.) ....... 519
Dolphin Techno Waste Management Pvt. Ltd. (A.A.R. - GST - W.B.) ........ 413
Fom Aluminium Machines Pvt. Ltd. (A.A.R. - GST - Kar.) .............. 420
JSW Energy Limited (App. A.A.R. - GST - Mah.) ................... 456
Kardex India Storage Solution Pvt. Ltd. (A.A.R. - GST - Kar.) ............ 424
Karnataka Solar Power Development Corporation Ltd. (A.A.R. - GST - Kar.) ... 478
Karnataka State Electronics Development Corporation Ltd. (A.A.R. - GST -
Kar.) ......................................... 428
Karnataka Udyog Mitra; See Commissioner v. Karnataka Udyog Mitra
(Kar.) ......................................... 382
Konkan LNG Private Limited (App. A.A.R. - GST - Mah.) .............. 499
Kuldeep Singh Butola (A.A.R. - GST - UK) ...................... 514
Mackintosh Burn Ltd. v. Commissioner of Service Tax, Kolkata (Tri. -
Kolkata) ....................................... 409
Newtown Kolkata Development Authority (A.A.R. - GST - W.B.) ......... 416
Optm Health Care Pvt. Ltd. (A.A.R. - GST - W.B.) .................. 447

GST LAW TIMES  23rd April 2020  130