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ITPJ Vol-103 Iss-4, 20-Feb-2022
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GST : NEWS YOU CAN USE - NITI Aayog seeks GST waiver for 'rights to use' transfers 2 >>   
GST : ARTICLE - Budget 2022—Proposed Changes in GST—AKASH PHOPHALIA 3 >>   
GST : ARTICLE - Finance Bill, 2022 & Goods and Services Tax Law—GOPAL SONIKA 17 >>   
GST : ARTICLE - Multiple Businesses—Whether GST Registration Necessary for each Business?—CA. JYOTI JAIN 22 >>   
GST : ARTICLE - Tax Declared in GSTR-1 is Now Regarded as Self-Assessment Tax—CA. SATYADEV PUROHIT 24 >>   
GST : ARTICLE - No Interest Chargeable on Wrong Availment of ITC Unless Utilized—NARENDRA KUMAR 28 >>   
GST : CASE LAW REPORTS - Aamir & Sons v. CCT & Ors. (2022) 103 ITPJ (G) 771 (All-HC) 91 >>   
GST : CASE LAW REPORTS - Arsh Traders v. CTO (2022) 103 ITPJ (G) 712 (Guj-HC) 32 >>   
GST : CASE LAW REPORTS - Farmson Pharmaceutical Gujarat (P) Ltd. v. UOI & Ors. (2022) 103 ITPJ (G) 717 (Guj-HC) 37 >>   
GST : CASE LAW REPORTS - Govind v. State of Haryana (2022) 103 ITPJ (G) 773 (Ker-HC) 93 >>   
GST : CASE LAW REPORTS - Dow Chemical International (P) Ltd. v. UOI (2022) 103 ITPJ (G) 767 (Mad-HC) 87 >>   
GST : CASE LAW REPORTS - Lata Mukherjee v. Indian Institute of Science Education & Research & Ors. (2022) 103 ITPJ (G) 782 (P&H-HC) 102 >>   
GST : CASE LAW REPORTS - MSA Plywood v. State of Kerala (2022) 103 ITPJ (G) 769 (Ker-HC) 89 >>   
GST : CASE LAW REPORTS - Mutharamman & Co. v. Pr. Addl. Director General of GST (2022) 103 ITPJ (G) 718 (Mad-HC) 38 >>   
GST : CASE LAW REPORTS - North End Food Marketing (P) Ltd. v. State of U.P. (2022) 103 ITPJ (G) 728 (All-HC) 48 >>   
GST : CASE LAW REPORTS - Pudukottai Green Power (P) Ltd. v. NHPC Ltd. (2022) 103 ITPJ (G) 786 (Mad-HC) 106 >>   
GST : CASE LAW REPORTS - State of Maharashtra & Ors. v. L.D. Wind Power Blades (P) Ltd. & Ors. (2022) 103 ITPJ (G) 785 (Bom-HC) 105 >>   
GST : CASE LAW REPORTS - UOI v. Atibir Industries Co. Ltd. (2022) 103 ITPJ (G) 786 (Jhar-HC) 106 >>   
GST : CASE LAW REPORTS - Vision India Services v. UOI & Ors. (2022) 103 ITPJ (G) 714 (All-HC) 34 >>   
GST : CASE LAW REPORTS - Wipro Ltd. v. Asstt. Commr. of GST (2022) 103 ITPJ (G) 765 (Del-HC) 85 >>   
States GST & VAT : CASE LAW DIGESTS - VA Tech Wabag Ltd. v. State of Assam & 2 Ors. (2022) 103 ITPJ (SG) 794 (Gau-HC) : 2021 TaxPub(VAT) 255 (Gau-HC) : (2021) 89 GSTR 300 (Gau) 114 >>   
States GST & VAT : ADVANCE RULINGS - Shree Swaminarayan Foods (P) Ltd., In re (2022) 103 ITPJ (SG) 795 (AAR) 115 >>   
States GST & VAT : CASE LAW DIGESTS - State of Jharkhand & Ors. v. Bihar Sponge Iron Ltd. (2022) 103 ITPJ (SG) 796 (SC) : 2021 TaxPub(VAT) 293 (SC) : (2021) 94 GSTR 151 (SC) 116 >>   
States GST & VAT : ADVANCE RULINGS - Gew (India) (P) Ltd., In re (2022) 103 ITPJ (SG) 798 (AAR) 118 >>   
States GST & VAT : ADVANCE RULINGS - Mother Earth Environ Tech (P) Ltd., In re (2022) 103 ITPJ (SG) 800 (AAR) 120 >>   
States GST & VAT : ADVANCE RULINGS - Pine Subsidiary Industry, In re (2022) 103 ITPJ (SG) 797 (AAR) 117 >>   
States GST & VAT : ADVANCE RULINGS - Shapoorji Pallonji & Company (P) Ltd., In re (2022) 103 ITPJ (SG) 799 (AAR) 119 >>   
States GST & VAT : ADVANCE RULINGS - Swastiks Masalas Pickles & Food Products (P) Ltd., In re (2022) 103 ITPJ (SG) 799 (AAR) 119 >>   
States GST & VAT : CASE LAW DIGESTS - Kaushalesh Steels v. Addl. Commr. of Commrl. Taxes (2022) 103 ITPJ (SG) 801 (Karn-HC) : 2021 TaxPub(VAT) 257 (Karn-HC) : (2021) 90 GSTR 156 (Karn) 122 >>   
States GST & VAT : ADVANCE RULINGS - Bharat Oman Refineries Ltd., In re (2022) 103 ITPJ (SG) 803 (AAR) 123 >>   
States GST & VAT : ADVANCE RULINGS - Bhopal Smart City Development Corporation Ltd., In re (2022) 103 ITPJ (SG) 805 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Dhanraj Organics (P) Ltd., In re (2022) 103 ITPJ (SG) 805 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Gwalior Development Authority, In re (2022) 103 ITPJ (SG) 806 (AAR) 126 >>   
States GST & VAT : ADVANCE RULINGS - Cummins India Ltd., In re (2022) 103 ITPJ (SG) 809 (AAR) 129 >>   
States GST & VAT : ADVANCE RULINGS - Jayshankar Gramin Va Adivasi Vikas Sanstha, In re (2022) 103 ITPJ (SG) 807 (AAR) 127 >>   
States GST & VAT : ADVANCE RULINGS - Maha Mumbai Metro (M3) Operation Corporation Ltd., In re (2022) 103 ITPJ (SG) 808 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - Tata Power Company Ltd., In re (2022) 103 ITPJ (SG) 808 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - Coral Coil India (P) Ltd., In re (2022) 103 ITPJ (SG) 810 (AAR) 130 >>   
States GST & VAT : CASE LAW DIGESTS - F.M. Sales & Marketing v. STO (2022) 103 ITPJ (SG) 812 (Mad-HC) : 2021 TaxPub(VAT) 358 (Mad-HC) 132 >>   
States GST & VAT : CASE LAW DIGESTS - Madhucon Projects Ltd. v. CTO (2022) 103 ITPJ (SG) 811 (Mad-HC) : 2021 TaxPub(VAT) 352 (Mad-HC) 132 >>   
States GST & VAT : CASE LAW DIGESTS - Metafilms India Ltd. v. Asstt. CCT (2022) 103 ITPJ (SG) 811 (Mad-HC) : 2021 TaxPub(VAT) 349 (Mad-HC) 131 >>   
States GST & VAT : ADVANCE RULINGS - Sushi Pet Nutri Science, In re (2022) 103 ITPJ (SG) 813 (AAR) 133 >>   
States GST & VAT : ADVANCE RULINGS - Tianyin Worldtech India (P) Ltd., In re (2022) 103 ITPJ (SG) 814 (AAR) 134 >>   
States GST & VAT : CASE LAW DIGESTS - Jhas Industries v. State of U.P. & Ors. (2022) 103 ITPJ (SG) 814 (All-HC) : 2021 TaxPub(GST) 1405 (All-HC) 135 >>   
States GST & VAT : ADVANCE RULINGS - Vinayak Singh, In re (2022) 103 ITPJ (SG) 816 (AAR) 136 >>   
CUSTOMS : NEWS YOU CAN USE - Customs duty exemptions on 350 items withdrawn to push 'Make in India' 138 >>   
CUSTOMS : STATUTES - Clarification Regarding Applicability of Social Welfare Surcharge on Goods Exempted from Basic and Other Customs Duties/Cesses, Regarding—Circular No. 3/2022-Customs, dtd. 1-2-2022 [F. No. CBIC-190354/262/ 2021-TRU Section-CBEC] 139 >>   
CUSTOMS : STATUTES - Notification of Authorised Officers Under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017, Regarding—Instruction No. 2/2022-Customs, dtd. 2-2-2022 [F. 140 >>   
CUSTOMS : STATUTES - Rate of Exchange for conversion of Foreign Currencies into Indian Currency and vice versa—Notification No. 08/2022-Customs (NT), dtd. 3-2-2022 [F.No. 468/01/2022-Cus.V] 140 >>   
CUSTOMS : CASE LAW DIGESTS - Chamundi Textiles (Silk Mills) Ltd. v. Commr. of Customs (2022) 103 ITPJ (SG) 825 (Bang-Trib) : 2021 TaxPub(EX) 687 (CESTAT-Bang) 146 >>   
CUSTOMS : CASE LAW DIGESTS - Delhi International Airports (P) Ltd. v. Commr. of Cus. (A) (2022) 103 ITPJ (SG) 824 (New-Del-Trib) : 2021 TaxPub(EX) 780 (CESTAT-NDel) 145 >>   
CUSTOMS : CASE LAW DIGESTS - In re, Inspiration Idea & Innovations & Productions (P) (2022) 103 ITPJ (SG) 826 (AAR-New-Del) : 2021 TaxPub(EX) 649 (AAR (DELHI)) 147 >>   
CUSTOMS : CASE LAW DIGESTS - Jaideep Ispat & Alloys (P) Ltd. v. Commr. of Cus., CGST, CE & Cus. (2022) 103 ITPJ (SG) 822 (New-Del-Trib) : 2021 TaxPub(EX) 781 (CESTAT-NDel) 143 >>   
CUSTOMS : CASE LAW DIGESTS - K.S. Worth International v. Commr. of Cus. (2022) 103 ITPJ (SG) 823 (New-Del-Trib) : 2021 TaxPub(EX) 778 (CESTAT-NDel) 143 >>   
CUSTOMS : CASE LAW DIGESTS - Kiruba Export v. Commr. of Cus. (2022) 103 ITPJ (SG) 828 (Mad-HC) : 2021 TaxPub(EX) 696 (Mad-HC) 148 >>   
CUSTOMS : CASE LAW DIGESTS - MTI Materials (P) Ltd. v. Commr. of Cus. (2022) 103 ITPJ (SG) 822 (New Del-Trib) : 2021 TaxPub(EX) 776 (CESTAT-NDel) 142 >>   
CUSTOMS : CASE LAW DIGESTS - Munna Goyal @ B.K. Goyal @ Bhimendra Kumar Goyal v. UOI & Ors. (2022) 103 ITPJ (SG) 827 (Del-HC) : 2020 TaxPub(EX) 1089 (Del-HC) 147 >>   
CUSTOMS : CASE LAW DIGESTS - RK Sharma v. Commr. of Cus. (A) (2022) 103 ITPJ (SG) 823 (New-Del-Trib) : 2021 TaxPub(EX) 775 (CESTAT-NDel) 144 >>   
CUSTOMS : CASE LAW DIGESTS - Sri Shipping Services v. CC (2022) 103 ITPJ (SG) 826 (CESTAT-Chennai) : 2021 TaxPub(EX) 730 (CESTAT-Chenn) 146 >>   
CENTRAL EXCISE : STATUTES - Valuation of Tobacco and Tobacco Products for the Purposes of Payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD), Regarding—Circular No. 1082/03/2022-CX, dtd. 1-2-2022 [F. No. 354/02/2022-TRU] 150 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of CGST v. Ishaan Technologies (P) Ltd. (2022) 103 ITPJ (E) 832 (Megha-HC) : 2021 TaxPub(EX) 838 (Meghalaya High Court-HC) 153 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Dharampal Satyapal Ltd. (Unit-2) v. CCE & ST (2022) 103 ITPJ (E) 836 (Tripura-HC) : 2021 TaxPub(EX) 469 (Tripura High Court-HC) 157 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Flexi Caps & Polymers (P) Ltd. v. Commr. of CGST & C.E. (2022) 103 ITPJ (E) 833 (Del-Trib) : 2021 TaxPub(EX) 734 (CESTAT-NDel) 154 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Huhtamaki PPL Ltd. v. CCE & ST (2022) 103 ITPJ (E) 839 (Ahd-Trib) : 2021 TaxPub(EX) 445 (CESTAT-Ahd) : (2021) 50 GSTL 309 (CESTAT-Ahd) 159 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Inox Air Products (P) Ltd. v. Commr. of Cus., C.E. & S.T. (2022) 103 ITPJ (E) 838 (Hyd-Trib) : 2021 TaxPub(EX) 735 (CESTAT-Hyd) 159 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - J.U. Pesticides & Chemicals (P) Ltd. v. CCE (2022) 103 ITPJ (E) 833 (Chen-Trib) : 2021 TaxPub(EX) 712 (CESTAT-Chenn) 153 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Kukreti Steels Ltd. v. Commr. of CGST (2022) 103 ITPJ (E) 836 (CESTAT-New Del) : 2021 TaxPub(EX) 768 (CESTAT-NDel) 156 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mantri Mettalics (P) Ltd. v. Commr. of Central Tax & CE (2022) 103 ITPJ (E) 838 (CESTAT-Mum) : 2021 TaxPub(EX) 763 (CESTAT-Mum) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Pranatharthiharan Sridharan v. UOI (2022) 103 ITPJ (E) 840 (Guj-HC) : 2021 TaxPub(EX) 435 (Guj-HC) 160 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shailesh Maganbhai Patel v. State of Gujarat (2022) 103 ITPJ (E) 834 (Guj-HC) : 2021 TaxPub(EX) 739 (Guj-HC) 155 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Siddhartha Marketing Services Ltd. v. Commr. of CE, CGST (2022) 103 ITPJ (E) 835 (Del-trib) : 2021 TaxPub(EX) 720 (CESTAT-NDel) 155 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Steelcase Asia Pacific Holdings India (P) Ltd., In re (2022) 103 ITPJ (E) 837 (Mum-Trib) : 2021 TaxPub(EX) 721 (AAR- Mum) 157 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Telebrands (I) (P) Ltd. v. CCE (2022) 103 ITPJ (E) 832 (Mum-Trib) : 2021 TaxPub(EX) 722 (CESTAT-Mum) 152 >>   
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