Page 161 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] COURT-ROOM HIGHLIGHTS vii
Condonation of delay of time period under GST Law — Ramesh Chandra Jena .. J97
Director’s remuneration under reverse charge — Board’s clarification
— CA Preeti Parihar .................................. J9
GST and immovable property — To pay tax in cash or credit?
— B.N. Gururaj ................................... J27
GST and transactions in immovable properties — B.N. Gururaj ........... J4
GST on Director’s remuneration — An analysis of CBIC’s clarification
— Dr. Sanjiv Agarwal ................................ J51
GST on ROC filing fee paid by companies/LLPs — CA K.V. Padmanathan .... J82
GST on sanitizers with alcohol — Dr. Sanjiv Agarwal ................ J29
GST registration in E-commerce model — CA Sagar V. Shah ............ J75
ITC on medical insurance — An area of darkness — Debasish Bandyopadhyay .... J6
Late fee under GST Laws — CS Dr. M. Govindarajan ................ J89
Legislative competence of Rules 36(4) and 86A of CGST Rules, 2017 — Rachit
Kumar Agarwal ................................... J78
Precedents — How and when distinguishable — CA Akbar Basha ......... J15
Prosecution under Indirect Tax laws in India — R.R. Kedge ............. J31
Refund on account of inverted duty structure — Rachit Kumar Agarwal ...... J60
Remedy against orders of Appellate Authority for Advance Ruling (AAAR)
under GST — Ashish Mittal and CA Vaibhav Rai ................. J45
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
“TRAN-1” Credit availment under GST and its developments — R. Prakash ... J53
Court-room Highlights
Court-room Highlights

National Anti-Profiteering Authority under GST law — Constitutional
validity of Section 171 of CGST Act ........................ J106
Renting of Immovable Property service — One time premium amount
received for granting theatre premises on lease for 999 years whether
leviable to Service Tax? .............................. J64
News Desk

Banks may not have to pay Service Tax for facilitating international trade .... J66
Call GST Council Meet ................................. J25
Centre not obligated to pay for GST compensation shortfall : AG —
Exploring options .................................. J23
Charter, faceless regime in PM’s big tax reforms .................. J71
Coaching classes not eligible to seek GST exemption : AAR ............ J65
Consumption, imports slump : GST collections fall 14.4% to ` 87,422 crore in
July.......................................... J19
Contempt law needs rethink .............................. J112
DGFT undergoing overhaul to boost trade post-COVID .............. J50
E-way Bill for intra-State gold transportation on voluntary basis : GoM ...... J109
Faster disposal of seized goods : CBIC ........................ J65
Government appoints three Members of CBIC .................... J21
GST LAW TIMES  27th August 2020  161