Page 4 - GSTL_13th August 2020_Vol 39_Part 2

ii GST LAW TIMES [ Vol. 39

GST on sanitizers with alcohol — Dr. Sanjiv Agarwal................. J29
Prosecution under Indirect Tax laws in India — R.R. Kedge ............. J31
Rent on commercial premises during lockdown — GST implication —
Debasish Bandyopadhyay ............................... J36
Supply of wood logs for pulping — Board circular is boon or a bane — An
analysis — Ramesh Chandra Jena .......................... J39
Remedy against orders of Appellate Authority for Advance Ruling (AAAR)
under GST — Ashish Mittal and CA Vaibhav Rai .................. J45

Court-room Highlights
News Desk

GSTN glitch frets taxpayers, vanished data being restored ............. J48
New e-invoice format .................................. J49
DGFT undergoing overhaul to boost trade post-COVID ............... J50
GST portal can now handle 3 lakh users ....................... J50

Case Law

Table of Cases Reported

Andhra Pradesh State Road Transport Corporation (A.A.R. - GST - A.P.) .... 192
Apsara Co-Operative Housing Society Ltd. (A.A.R. - GST - Mah.) ....... 206
Binty v. Union of India (Del.) ............................. 132
Consulting Engineers Group Ltd. (A.A.R. - GST - A.P.) ............ 155
Deccan Tobacco Company (A.A.R. - GST - A.P.) ................ 168
GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) .................. 251
Halliburton Offshore Services Inc. (Oil India) (A.A.R. - GST - A.P.) ....... 145
Hazari Bagh Builders Pvt. Ltd. (A.A.R. - GST - Raj.) .............. 216
J.S. Pigments Pvt. Ltd. v. State of West Bengal (Cal.) ................ 141
Kalagarla Suryanarayana Son (A.A.R. - GST - A.P.) .............. 197
Macro Media Digital Imaging Pvt. Ltd. (A.A.R. - GST - A.P.) .......... 234
Mangla Hoist P. Ltd. v. Union of India (Del.) .................... 143
Mitha Ram v. State of Punjab (P&H) ......................... 139
PSN Automobiles Pvt. Ltd. v. Union of India (Ker.) ................ 140
Pulluri Mining & Logistics Pvt. Ltd. (A.A.R. - GST - A.P.) ........... 178
Saint-Gobain India Pvt. Ltd. (A.A.R. - GST - Mah.) ............... 202
SK Green Home Appliances Pvt. Ltd. v. Union of India (Guj.) .......... 137
Subhas & Company v. Commissioner of CGST and CX, Kolkata North
(Cal.) ......................................... 129
Uttar Bihar Gramin Bank (A.A.R. - GST - Bihar) ................ 246
Zigma Global Environ Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) ......... 182

GST LAW TIMES  13th August 2020  4