| GST : NEWS YOU CAN USE - CBIC asks GST officers to block ITC on the basis of evidence, not suspicion |
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| GST : NEWS YOU CAN USE - GST revenue at over Rs 1.3 trn in Oct; second highest so far; Govt |
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| GST : NEWS YOU CAN USE - AAR says no GST exemption for tourist vehicles carrying Covid patients |
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| GST : NEWS YOU CAN USE - GST shortfall; Centre releases Rs 1.6 trillion to States this fiscal year |
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| GST : STATUTES - Guidelines for Disallowing Debit of Electronic Credit Ledger Under Rule 86A of the CGST Rules, 2017, Regarding—Guideline dtd. 2-11-2021 (CBEC-20/16/05/2021-GST) |
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| GST : ARTICLE - Allowability of ITC on CSR Expenditures—Uncertainty Prevails—CA. SATYADEV PUROHIT |
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| GST : ARTICLE - Merger : Implications under GST—CMA. SUDHA RANI V |
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| GST : ARTICLE - Initiation of Proceeding by Both State and Centre Officers Simultaneously —Validity—D.K. SAXENA |
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| GST : ARTICLE - Revision of GSTR-3B Not Allowed—Verdict of Supreme Court—P. NARAYANAN |
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| GST : CASE LAW REPORTS - Ajanta Industries v. Commr. of CGST & Anr. (2021) 102 ITPJ (G) 257 (Del-HC) |
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| GST : CASE LAW REPORTS - ARSK Hardwares & Traders v. State Tax Officer (2021) 102 ITPJ (G) 347 (Mad-HC) |
135
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| GST : CASE LAW REPORTS - Asstt. CST & Ors. v. Commercial Steel Ltd. (2021) 102 ITPJ (G) 367 (SC) |
155
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| GST : CASE LAW REPORTS - BMW India Financial Services (P) Ltd. v. UOI & Ors. (2021) 102 ITPJ (G) 361 (Tel-HC) |
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| GST : CASE LAW REPORTS - City Mobiles v. STO (2021) 102 ITPJ (G) 366 (Mad-HC) |
154
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| GST : CASE LAW REPORTS - Dreamax Healthcare (P) Ltd. v. Dy. Commr. of CGST (2021) 102 ITPJ (G) 256 (Jp-Trib) |
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| GST : CASE LAW REPORTS - Godway Furnicrafts v. State of A.P. (2021) 102 ITPJ (G) 234 (AP-HC) |
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| GST : CASE LAW REPORTS - Hema Garg & Anr. v. State of Haryana & Anr. (2021) 102 ITPJ (G) 328 (P&H-HC) |
116
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| GST : CASE LAW REPORTS - Integrated Project Logistics (P) Ltd. v. UOI (2021) 102 ITPJ (G) 359 (CGST(A)JP) |
147
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| GST : CASE LAW REPORTS - Nagri Eye Research Foundation v. UOI (2021) 102 ITPJ (G) 353 (Guj-HC) |
141
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| GST : CASE LAW REPORTS - Nandhi Dhall Mills India (P) Ltd. v. Senior Intelligence Officer (2021) 102 ITPJ (G) 332 (Mad-HC) |
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| GST : CASE LAW REPORTS - OPC Assets Solutions (P) Ltd. v. State of Tripura (2021) 102 ITPJ (G) 244 (Tri-HC) |
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| GST : CASE LAW REPORTS - Pr. Addl. Director General, DGGI v. Sri Marg Human Resources (P) Ltd. (2021) 102 ITPJ (G) 349 (Mad-HC) |
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| GST : CASE LAW REPORTS - Raj Kumar Singh Raja Construction (P) Ltd. v. State of Bihar (2021) 102 ITPJ (G) 367 (Pat-HC) |
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| GST : CASE LAW REPORTS - Rajendra Singh Shekhawat v. Asstt. Commr. of CGST (2021) 102 ITPJ (G) 249 (Jp-Trib) |
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| GST : CASE LAW REPORTS - Ram Avtar Pareek v. Superintendent of Commissioner, CGST (2021) 102 ITPJ (G) 239 (Jp-Trib) |
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| GST : CASE LAW REPORTS - Rambabu Singh v. State of Bihar (2021) 102 ITPJ (G) 343 (Pat-HC) |
131
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| GST : CASE LAW REPORTS - Sourav Bajoria v. UOI (2021) 102 ITPJ (G) 358 (Gau-HC) |
146
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| GST : CASE LAW REPORTS - Union of India & Ors. v. VKC Footsteps India (P) Ltd. (2021) 102 ITPJ (G) 260 (SC) |
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| GST : CASE LAW REPORTS - UOI & Ors. v. Vishnu Aroma Pouching (P) Ltd. & Anr. (2021) 102 ITPJ (G) 356 (SC) |
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| GST : CASE LAW REPORTS - UOI v. Bharti Airtel Ltd. & Ors. (2021) 102 ITPJ (G) 254 (SC) |
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| GST : CASE LAW REPORTS - UOI v. Merchem India (P) Ltd. (2021) 102 ITPJ (G) 362 (Ker-HC) |
150
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| States GST & VAT : ADVANCE RULINGS - Adama India (P) Ltd., In re (2021) 102 ITPJ (SG) 372 (AAR) |
160
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| States GST & VAT : ADVANCE RULINGS - Ahmedraza Abdulwahid Munshi (Nadim SCRAP), In re (2021) 102 ITPJ (SG) 371 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Airport Authority of India, In re (2021) 102 ITPJ (SG) 376 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Amneal Pharmaceuticals (P) Ltd., In re (2021) 102 ITPJ (SG) 374 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Gensol Ventures (P) Ltd., In re (2021) 102 ITPJ (SG) 375 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Gujarat State Road Development Corporation, In re (2021) 102 ITPJ (SG) 374 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Karma Buildcon, In re (2021) 102 ITPJ (SG) 373 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Varachha Co. Op. Bank Ltd., In re (2021) 102 ITPJ (SG) 370 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Willmart Enterprise, In re (2021) 102 ITPJ (SG) 372 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Tata Sky Ltd. v. State of Jharkhand (2021) 102 ITPJ (SG) 378 (Jhar-HC) : 2021 TaxPub(VAT) 290 (Jhar-HC) |
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| States GST & VAT : ADVANCE RULINGS - BEML Ltd., In re (2021) 102 ITPJ (SG) 380 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Great Lakes E-Learning Services (P) Ltd., In re (2021) 102 ITPJ (SG) 382 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - IBM India (P) Ltd., In re (2021) 102 ITPJ (SG) 379 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Ganesh Gandhi Medicals v. State of Karnataka (2021) 102 ITPJ (SG) 382 (Kar-HC) : 2021 TaxPub(VAT) 195 (Karn-HC) : (2021) 88 GSTR 209 (Karn) |
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| States GST & VAT : CASE LAW DIGESTS - Saphire Enterprises v. State of Karnataka (2021) 102 ITPJ (SG) 383 (Kar-HC) : 2021 TaxPub(VAT) 194 (Karn-HC) : (2021) 88 GSTR 18 (Karn) |
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| States GST & VAT : ADVANCE RULINGS - K Pazhanan, In re (2021) 102 ITPJ (SG) 385 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Kottoor Mathew & Jose Mathew, In re (2021) 102 ITPJ (SG) 384 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Cheriyan J. Puthiyadam v. State of Kerala (2021) 102 ITPJ (SG) 386 (Ker-HC) : 2021 TaxPub(VAT) 145 (Ker-HC) |
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| States GST & VAT : ADVANCE RULINGS - B.G. Shirke Construction Technology (P) Ltd., In re (2021) 102 ITPJ (SG) 389 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Exide Industries Ltd., In re (2021) 102 ITPJ (SG) 389 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Green Rubber Crumb (P) Ltd., In re (2021) 102 ITPJ (SG) 389 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Rotary Club of Bombay Bayview, In re (2021) 102 ITPJ (SG) 388 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Schreiber Dynamix Dairies (P) Ltd., In re (2021) 102 ITPJ (SG) 388 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Yashaswi Academy For Skills, In re (2021) 102 ITPJ (SG) 387 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Kancherla Bala & Ors. v. Union Territory of Puducherry (2021) 102 ITPJ (SG) 391 (Mad-HC) : 2021 TaxPub(VAT) 251 (Mad-HC) |
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| States GST & VAT : ADVANCE RULINGS - India Pistons Ltd., In re (2021) 102 ITPJ (SG) 392 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Bhagavan Textiles (Defunct) v. CTO (2021) 102 ITPJ (SG) 394 (Mad-HC) : 2021 TaxPub(VAT) 223 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Federal Bank Ltd. v. CTO (2021) 102 ITPJ (SG) 395 (Mad-HC) : 2021 TaxPub(VAT) 276 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Indian Bank v. CTO (2021) 102 ITPJ (SG) 396 (Mad-HC) : 2021 TaxPub(VAT) 282 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - K. Dhanush v. State of Tamil Nadu (2021) 102 ITPJ (SG) 395 (Mad-HC) : 2021 TaxPub(VAT) 279 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - K. Parimalam v. Asstt. Commissioner (ST) (2021) 102 ITPJ (SG) 393 (Mad-HC) : 2021 TaxPub(VAT) 280 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Next IT World v. Assistant Commissioner (CT) (2021) 102 ITPJ (SG) 394 (Mad-HC) : 2021 TaxPub(VAT) 196 (Mad-HC) : (2021) 88 GSTR 215 (Mad) |
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| States GST & VAT : CASE LAW DIGESTS - S.V. Sivalinga Nadar & Sons v. CCT (2021) 102 ITPJ (SG) 395 (Mad-HC) : 2021 TaxPub(VAT) 287 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Saravana Global Energy Ltd. v. Asstt. Commissioner (CT) (FAC) (2021) 102 ITPJ (SG) 397 (Mad-HC) : 2021 TaxPub(VAT) 292 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Shree Durga Rice Mill v. State of Orissa (2021) 102 ITPJ (SG) 393 (Ors-HC) : 2021 TaxPub(VAT) 269 (Ori-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Tripura Hill Development Co. Ltd. v. State of Tripura (2021) 102 ITPJ (SG) 398 (TRI-HC) : 2021 TaxPub(VAT) 193 (Tripura High Court-HC) : (2021) 88 GSTR 443 (Tripura High Court) |
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| States GST & VAT : ADVANCE RULINGS - In Re: Rishabh Garg Raghav Garg HUF (6X) (2021) 102 ITPJ (SG) 399 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Commissioner of Commercial Tax v. Rujhan Studio (2021) 102 ITPJ (SG) 400 (SC-Ind) : 2021 TaxPub (VAT) 142 (SC) : (2021) 376 ELT 22 (SC):(2021) 86 GSTR 393 (SC) |
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| CUSTOMS : NEWS YOU CAN USE - India set to achieve services export goal of $1 trn by 2030; Piyush Goyal |
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| CUSTOMS : NEWS YOU CAN USE - Time to target 5 times rise in export of technical textiles in 3 yrs; Goyal |
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| CUSTOMS : STATUTES - Reducing Compliance Burden Regarding Registration of Authorised Couriers—Circular No. 24/2021-Customs, dtd. 27-10-2021 [F. No: 451/22/2020-CusV] |
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| CUSTOMS : STATUTES - Import of Crushed and De-Oiled GM Soya Cake—Relaxation in Applicability of Provision in Para 6 (b) of General Notes Regarding Import Policy Schedule-I (Imports) of the ITC(HS) 2017, Schedule I (Import Policy), Regarding—Instruction No |
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| CUSTOMS : STATUTES - Further Amendments in Notification No. 18/2019-Customs, dated 6th July, 2019—Notification No. 52/2021-Customs, dtd. 3-11-2021 [F. No. 354/72/ 2021–TRU] |
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| CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees or vice versa—Notification No. 90/2021-Customs (N.T.), dtd. 3-11-2021 [F. No. 468/01/2021-Cus.V] |
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| CUSTOMS : CASE LAW DIGESTS - Air India Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 415 (Chen-Trib) : 2021 TaxPub(EX) 573 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Ajay Gupta v. Commr. of Cus. (2021) 102 ITPJ (C) 411 (Del-Trib) : 2021 TaxPub(EX) 574 (CESTAT-NDel) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. CESTAT (2021) 102 ITPJ (C) 409 (Mad-HC) : 2021 TaxPub(EX) 342 (Mad-HC) : (2021) 376 ELT 65 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Customs (Appeals-II) v. Vijayraj Surana (2021) 102 ITPJ (C) 410 (Mad-HC) : 2021 TaxPub(EX) 669 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Green Port Shipping Agencies v. Commr. of Cus. (2021) 102 ITPJ (C) 411 (Chen-Trib) : 2021 TaxPub(EX) 579 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Paragon Logistics v. Commr. of Cus. (2021) 102 ITPJ (C) 414 (Mad-HC) : 2021 TaxPub(EX) 555 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Param Automotive v. Commr. of Cus. (Exp.) (2021) 102 ITPJ (C) 409 (Mum-Trib) : 2021 TaxPub(EX) 587 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Ramarao Cargo Lines (P) Ltd. v. Commr. of Cus. (General) (2021) 102 ITPJ (C) 413 (Mum-TRIB) : 2021 TaxPub(EX) 591 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Sharada Impex v. Pr. Commr. of Customs (General) (2021) 102 ITPJ (C) 412 (Mum-Trib) : 2021 TaxPub(EX) 592 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Sogo Synergy (P) Ltd. v. Cus., CE & ST (2021) 102 ITPJ (C) 411 (Mad-HC) : 2021 TaxPub(EX) 557 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - SRG Enterprises, In re (2021) 102 ITPJ (C) 414 (Mum-Trib) : 2021 TaxPub(EX) 671 (AAR- Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Ultratech Nathdwara Cement Ltd. v. Commr. of Cus. (Preventive) (2021) 102 ITPJ (C) 410 (Guj-HC) : 2021 TaxPub(EX) 545 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Unnati Shipping Agency (P) Ltd. v. Commr. of Cus. (General) (2021) 102 ITPJ (C) 413 (Mum-Trib) : 2021 TaxPub(EX) 594 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Uwas Recycler LLP, In re (2021) 102 ITPJ (C) 415 (Mum-Trib) : 2021 TaxPub(EX) 668 (AAR- Mum) |
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| CENTRAL EXCISE : STATUTES - Procedures for Refund of Excise Duty on Purchase of Petrol/Diesel/Fuel Oil by Diplomatic Missions and Their Officers for Their Official/Personal Use, Regarding—Instruction, dtd. 10-11-2023 (F. No. 116/40/2021-CX-3) |
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| CENTRAL EXCISE : STATUTES - Further Amendments in Notification No. 04/2019-Central Excise, dated 6th July, 2019—Notification No. 9/2021-Central Excise, dtd. 3-11-2021 [F. No. 354/72/2021–TRU] |
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| CENTRAL EXCISE : STATUTES - Every Manufacturing Unit Engaged in the Manufacture or Production of Petroleum Crude, Falling under Tariff Heading 2709 00 10—Exempted from Rule 9(2)—Regarding—Notification No. 02/2021-Central Excise (N.T.), dtd. 10-11-2021 [F. |
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| CENTRAL EXCISE : CASE LAW DIGESTS - BR Steel Products (P) Ltd. v. CCE (2021) 102 ITPJ (E) 422 (Mum-Trib) : 2021 TaxPub(EX) 561 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Castrol India Ltd. v. Commr. of CGST & CX (2021) 102 ITPJ (E) 424 (Kol-Trib) : 2021 TaxPub(EX) 598 (CESTAT-Kol) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Raymond Ltd. (2021) 102 ITPJ (E) 423 (Mum-Trib) : 2021 TaxPub(EX) 605 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Hindustan Coca-Cola Beverage (P) Ltd. v. UOI & Ors. (2021) 102 ITPJ (E) 422 (Bom-HC) : 2021 TaxPub(EX) 562 (Bom-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Mentha & Allied Products Ltd. v. Commr. of CGST (2021) 102 ITPJ (E) 421 (P&H-HC) : 2021 TaxPub(EX) 340 (P&H-HC) : (2021) 376 ELT 41 (P&H) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Surya Alumex v. Commr. of CGST (2021) 102 ITPJ (E) 423 (Del-Trib) : 2021 TaxPub(EX) 568 (CESTAT-NDel) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Tetra Pak India (P) Ltd. v. CCE (2021) 102 ITPJ (E) 421 (Mum-Trib) : 2021 TaxPub(EX) 570 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Wellknown Polyester Ltd. v. CCE & S.T. (2021) 102 ITPJ (E) 424 (Ahd-Trib) : 2021 TaxPub(EX) 517 (CESTAT-Ahd) |
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