Page 163 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] COURT-ROOM HIGHLIGHTS ix
Lockdown — How to get your material to right destination if E-way Bill has
expired? — CA Keshav R. Garg ........................... J72
Notice period amount recovered from the employees — Taxability under
GST — Sanjeev Kumar Sabberwal .......................... J31
Service Tax on notice pay recovery — Recent judgments — CA Krishan
Kumar Sharma .................................... J41
Supplies to job worker is exempted but supply of services by job worker is
liable to GST — A case study — Ramesh Chandra Jena .............. J83
Taxing exports under GST — Srikant S. Shenoy ................... J13
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

Businesses can claim GST refunds for cancelled orders, says CBIC ........ J52
Calcutta HC judge appointed Chief Justice of Bombay HC ............. J70
CBIC allows traders to submit undertaking instead of bonds ........... J35
CBIC extends deadline for undertakings by traders ................ J68
Centre waives fines on GST returns .......................... J52
Centre, States rollout staggered GST return filing for small businesses ...... J17
Change in ownership status of GSTN to 100% Government-owned delayed ... J69
Customs matters — Hearings to be held via video conference ........... J88
FinMin pushes back all tax deadlines to June 30 .................. J16
Government ban on export amounts to force majeure ................ J90
Government extends validity of E-way Bills ..................... J35
GST mop-up slips below ` 1 lakh crore after 4 months : March collection at
` 97,597 crore .................................... J34
GST on works contract : Orissa HC directs Government to issue instructions
for reimbursement of differential tax amount .................. J21
GST rates & the medical devices industry ...................... J68
GST Refund allowed for cancelled events ...................... J52
GST return filing date extended, relief from late fee, penalties ........... J18
GST Rule prescribing time-limit to file TRAN-1 not Ultra vires : Bombay HC . . J20
GSTN enabled I-T officers to access system ..................... J37
Lowest ever GST on imports in March, 2020 ..................... J36

GST LAW TIMES  30th April 2020  163