Page 4 - GSTL_11th June 2020_Vol 37_Part 2

ii GST LAW TIMES [ Vol. 37

GST on Director’s remuneration — A critical analysis — K. Vaitheeswaran ..... J41
Recovery of arrears under GST — A complete analysis — R. Srivatsan ....... J44
Input Tax Credit on CSR expenses — An analysis — Ramesh Chandra Jena ..... J51

Court-room Highlights
Court-room Highlights

Bank Account — Provisional attachment of bank account under GST law
when not justified .................................. J55

News Desk

CGST collection falls 87% in April ........................... J56
GST Council may provide relief to trade on issue of late fee............. J57
GSTN enables registration functionality for companies under IBC ......... J57
Reimagining GST for the post-COVID era ...................... J58

Departmental Clarifications Series C

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 — Circular
No. 1071/4/2019-CX.8 amended — C.B.I. & C. Instruction F. No.
267/78/2019-CX.8-Pt. III, dated 29-5-2020 ...................... C7

Statute Section Series S

CESTAT Notification

CESTAT (Procedure) Rules, 1982 — F. No. 01(05)/Circular/ 23-5-2020 S3
Specified amendments by CESTAT-2017
CESTAT Notification No. 1/2020
kept in abeyance

Case Law

Table of Cases Reported

Amarnath Aggarwal Investment Pvt. Ltd.; See Commissioner v. Amarnath
Aggarwal Investment Pvt. Ltd. (Tri. - Chan.) ................... 230
Anopsinh Kiritsinh Sarvaiya v. State of Gujarat (Guj.) .............. 171
Banspani Iron Limited v. Commissioner of C. Ex. & S.T., Bhubaneswar (Tri. -
Kolkata) ....................................... 226
Bharat Mumbai Container Terminals P. Ltd.; See Commissioner v. Bharat
Mumbai Container Terminals P. Ltd. (Tri. - Mumbai) .............. 177
Bon Cargos Pvt. Ltd. v. Union of India (Ker.) .................... 164
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