Page 10 - GSTL_ 28th May 2020_Vol 36_Part 4

viii GST LAW TIMES [ Vol. 36

Validity of Advance Ruling obtained under GST Laws by suppressing
material facts — CS Dr. M. Govindarajan ...................... J84
Whether refund of ITC on capital goods is permitted under the law? — CA
Venkat Prasad P. and CA Lakshman K. ........................ J90
GST on director’s remuneration — A critical analysis — CA K.V.
Padmanathan ..................................... J94

Court-room Highlights
Court-room Highlights

E-way Bill — Expiry of delivery time mentioned in the E-way Bill whether
amounting to contravention of the provisions of CGST Act, 2017? ...... J103
Anti-Profiteering — Constitutional validity of Section 171 of CGST Act, 2017
and Rule 126 of CGST Rules, 2017 — Apex Court orders transfer of writ
petitions pending in other Courts to Delhi High Court ............ J103

News Desk

FinMin notifies retrospective amendment in CGST law .............. J105
Government may not heed calls to lower GST ................... J106
Incomplete claim memos stall GST refunds .................... J107
GST Officials seek Directors’ remuneration info .................. J108
Calamity Cess on GST : Plan on Government table to tide over COVID crisis . J108
GST Analytics wing to identify risky suppliers to exporters ........... J109

Case Law

Table of Cases Reported

Anil Kumar Agrawal (A.A.R. - GST - Kar.) ...................... 596
Biocon Ltd. (DTA) (A.A.R. - GST - Kar.) ........................ 578
Britannia Industries Limited (A.A.R. - GST - T.N.) .................. 582
Gravita India Ltd. (Commr. Appl. - GST - Raj.) .................... 532
Namakkal Agricultural Producers Co-Operative Marketing (A.A.R. - GST -
T.N.) ......................................... 556
Paresh Nathalal Chauhan v. State of Gujarat (Guj.) ................ 498
Rich Dairy Products (India) Pvt. Ltd. (App. A.A.R. - GST - T.N.) .......... 560
Sandeep Goyal v. Union of India (S.C.) ....................... 497
Sunil Enterprises (Commr. Appl. - GST - Raj.) .................... 530
Vaachi International Pvt. Ltd. (Appellate Authority - A.P.) ............. 538
Venbakkam Commandur Janardhanan (A.A.R. - GST - T.N.) ............ 602

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