Page 2 - GSTL_2nd July 2020 _Vol 38_Part 1

Important

* GST Law Times (GSTL) is published on every Thursday. Barring exceptional
circumstances it should generally reach subscribers by Monday. The complaints
for non-receipt of parts are entertained only if made within a month of the due
date.
* Each subscriber is entitled to send two queries during the year for reply by Expert
Panel. The queries should be sent on plain paper in duplicate quoting
subscription number.
* Subscription for GST Law Times (GSTL) is acceptable only for full year, i.e.,
January to December.
* Address your Articles, queries and remittances to CENTAX PUBLICATIONS
PVT. LTD., 1512-B, Bhishm Pitamah Marg, (Opp. P.T. College Bus Stand of
Defence Colony), New Delhi - 110003, Phones : 24693001 to 3004 : 24611224,
Fax : 011-24635243, E-Mail : gst@centax.in.
Website : www.centaxonline.com
* Editor or publisher does not necessarily agree with the views expressed or
contributed in the GSTL.
* Printer, Publisher, Editor and Contributors are not responsible or liable for any
loss or damage caused to anyone due to any interpretation, error, omission in the
GST Law Times or otherwise.
* In any case, the maximum liability of the printer, publisher, editor or their
associates is limited to the return of subscription amount paid by concerned
subscriber.
* No part of GSTL may be reproduced, scanned, stored in a retrieval system, or
transmitted in any form or by any means, electronic, mechanical, photocopying,
recording or otherwise, or reproduced on or by any disc, tape, perforated media
or any other storage device or method without the permission in writing.
Copyright reserved with R.K. Jain.
* Subscription to GSTL is accepted subject to the condition that it is for exclusive
use of the subscriber, and they shall not transfer the GSTL or material therein to
third party. All disputes are subject to jurisdiction of Delhi Courts only.
ANNUAL SUBSCRIPTION 5950/-`
(January to December)
ASSOCIATE EDITOR
Kirti Jain
PGDBA, MBA, WCC, LL.B.
TECHNICAL ADVISORS
Sujit K. Sinha, M.A., LL.B., Advocate & IRS (Rtd.)
Ex-Chief Commissioner (CESTAT)
Somesh Arora, Advocate Babu Lal Soni
B. Com, LL.M. (University of M.Sc.
Queensland-Australia) CAIIB, PGDLL & LA GST, Excise &
Former Commissioner of Customs & Customs, Consultant
Central Excise Additional Commissioner (Rtd.)
Published by :

1512-B, BHISHM PITAMAH MARG, OPP. P.T. COLLEGE BUS STAND OF DEFENCE COLONY
NEW DELHI - 110003, PHONES : 24693001 TO 3004 : 24611224
FAX : 011-24635243, E-Mail : gst@centax.in, Website : www.centaxonline.com