Page 6 - GSTL_27th August 2020_Vol 39_Part 4

iv GST LAW TIMES [ Vol. 39

Legislative competence of Rules 36(4) and 86A of CGST Rules, 2017 — Rachit
Kumar Agarwal .................................... J78
GST on ROC filing fee paid by companies/LLPs — CA K.V. Padmanathan ..... J82
Late fee under GST Laws — CS Dr. M. Govindarajan ................. J89
Condonation of delay of time period under GST Law — Ramesh Chandra Jena ... J97

Court-room Highlights

National Anti-Profiteering Authority under GST law — Constitutional
validity of Section 171 of CGST Act ....................... J106

Court-room Highlights
News Desk

GST evasion : CEOs of large companies/PSUs not to be issued summons at
first instance .................................... J107
GST Council meet : Centre-States tussle likely over compensation — 41st
Meeting slated for August 27 ........................... J108
New GSTN functionality allows taxpayers to know ITC eligibility at the
invoice level .................................... J108
E-way Bill for intra-State gold transportation on voluntary basis : GoM ..... J109
Why a taxpayers’ charter is a non-starter ...................... J110
Contempt law needs rethink ............................. J112
Physical hearings in SC may resume soon ..................... J112
In complex tax matters, opt for videoconferencing ................. J113

Case Law

Table of Cases Reported

Apar Industries Ltd. (A.A.R. - GST - Mah.) ...................... 403
Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis
(A.A.R. - GST - M.P.) ................................ 430
Eureka Fabricators Pvt. Ltd. v. Union of India (Bom.) ............... 393
Hitech Projects Pvt. Ltd. v. Union of India (Guj.) .................. 388
Jian International v. Commissioner of Delhi Goods and Services Tax
(Del.) ......................................... 385
Methodex Systems Pvt. Ltd. (A.A.R. - GST - M.P.) .................. 422
P.K. Mahapatra (App. A.A.R. - GST - Chh.) ...................... 459
Sotheby’s Art Services (I) Pvt. Ltd. v. Union of India (Bom.) ........... 398
Sundharams Pvt. Ltd. (A.A.R. - GST - Mah.) ..................... 414
Vippy Industries Ltd. (A.A.R. - GST - M.P.) ...................... 446
Vivek V. Ratnaparkhi (A.A.R. - GST - Mah.) ..................... 439
GST LAW TIMES  27th August 2020  6