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ITPJ Vol-104 Iss-1, 05-Mar-2022
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GST : NEWS YOU CAN USE - Income earned from providing guest lectures liable to 18% GST; AAR 2 >>   
GST : NEWS YOU CAN USE - Open to look into restaurants demand for higher GST rate with ITC benefit 2 >>   
GST : STATUTES - Further Amendment in Notification No. 13/2020–Central Tax, dated 21st March, 2020—Notification No. 01/2022–Central Tax, dtd. 24-2-2022 [F. No. CBIC- 20021/1/2022-GST] 3 >>   
GST : ARTICLE - Know Your Rights During Search Under GST— FCA. PUNEETH BS 4 >>   
GST : ARTICLE - Release on Bail—Guiding Factors—AKASH PHOPHALIA 10 >>   
GST : ARTICLE - Finance Bill, 2022 vis-a-vis Input Tax Credit—CA. SATYADEV PUROHIT 13 >>   
GST : ARTICLE - GST on Capital Goods—CA. L.VENKATARAMANAN 18 >>   
GST : ARTICLE - Blocking of Negative Credit Balance Under Rules 86A—A Burning Issue—D. RAMACHANDRA RAO 22 >>   
GST : CASE LAW REPORTS - Amika Haldiya v. Dy. Commr., CGST (2022) 104 ITPJ (G) 139 (CCGST-Jp) 139 >>   
GST : CASE LAW REPORTS - Appario Retail (P) Ltd. v. UOI (2022) 104 ITPJ (G) 43 (Tel-HC) 43 >>   
GST : CASE LAW REPORTS - Arcelormittal Nippon Steel India Ltd. v. Asstt. Commr. (2022) 104 ITPJ (G) 30 (Guj-HC) 30 >>   
GST : CASE LAW REPORTS - Ashok Kumar Meher v. Commr. of Sales Tax & GST (2022) 104 ITPJ (G) 35 (Ori-HC) 35 >>   
GST : CASE LAW REPORTS - Bajrang Enterprise v. State of Gujarat (2022) 104 ITPJ (G) 79 (Guj-HC) 79 >>   
GST : CASE LAW REPORTS - Biharilal Chhaterpal v. State of U.P. & Ors. (2022) 104 ITPJ (G) 82 (All-HC) 82 >>   
GST : CASE LAW REPORTS - BMG Informatics (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 52 (Gau-HC) 52 >>   
GST : CASE LAW REPORTS - Calcutta South Transport Co. v. State of U.P. & Ors. (2022) 104 ITPJ (G) 85 (All-HC) 85 >>   
GST : CASE LAW REPORTS - Dev Adania v. State of Maharashtra (2022) 104 ITPJ (G) 111 (Bom-HC) 111 >>   
GST : CASE LAW REPORTS - Godrej & Boyce Mfg. Co. Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 138 (Bom-HC) 138 >>   
GST : CASE LAW REPORTS - Gurdit Dang v. State of Odisha (2022) 104 ITPJ (G) 113 (Ori-HC) 113 >>   
GST : CASE LAW REPORTS - Healthcubed India (P) Ltd. v. Asstt. CST (2022) 104 ITPJ (G) 83 (Mad-HC) 83 >>   
GST : CASE LAW REPORTS - Hill Life Care Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 63 (Pat-HC) 63 >>   
GST : CASE LAW REPORTS - In re, Alcoats (2022) 104 ITPJ (G) 73 (AAR-Karn) 73 >>   
GST : CASE LAW REPORTS - In re, Ashok Gupta (Drishti Offset) (2022) 104 ITPJ (G) 72 (AAR-MP) 72 >>   
GST : CASE LAW REPORTS - Jenefa India v. UOI (2022) 104 ITPJ (G) 25 (Mad-HC) 25 >>   
GST : CASE LAW REPORTS - Karan Singh Rawat v. Superintendent, CGST (2022) 104 ITPJ (G) 39 (CGST-Jp) 39 >>   
GST : CASE LAW REPORTS - Kashmir Kumar Agrawal v. State of Odisha (2022) 104 ITPJ (G) 112 (Ori-HC) 112 >>   
GST : CASE LAW REPORTS - Laxmi Barter (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 71 (Pat-HC) 71 >>   
GST : CASE LAW REPORTS - LGW Industries Ltd. & Ors. v. UOI & Ors. (2022) 104 ITPJ (G) 26 (Cal-HC) 26 >>   
GST : CASE LAW REPORTS - Maa Geeta Traders v. Commr. of Commrl. Tax & Anr. (2022) 104 ITPJ (G) 70 (All-HC) 70 >>   
GST : CASE LAW REPORTS - Meenakshi Sharma v. Superintendent, CGST (2022) 104 ITPJ (G) 74 (CCGST-Jp) 74 >>   
GST : CASE LAW REPORTS - Mohin Khan v. State of Chhattisgarh (2022) 104 ITPJ (G) 93 (Chhtt-HC) 93 >>   
GST : CASE LAW REPORTS - N. Ramanadhapuram Primary Agricultural Co-operative Credit Society v. Central Board of Indirect Taxes (2022) 104 ITPJ (G) 142 (Mad-HC) 142 >>   
GST : CASE LAW REPORTS - Naitik Paresh Mawani & Anr. v. Superintendent (2022) 104 ITPJ (G) 118 (Bom-HC) 118 >>   
GST : CASE LAW REPORTS - Nayara Energy Ltd. v. UOI (2022) 104 ITPJ (G) 60 (Guj-HC) 60 >>   
GST : CASE LAW REPORTS - Nkas Services (P) Ltd. v. State of Jharkhand (2022) 104 ITPJ (G) 69 (Jhar-HC) 69 >>   
GST : CASE LAW REPORTS - Nodal Officer, Jt. Commr. v. Das Auto Centre & Ors. (2022) 104 ITPJ (G) 134 (Cal-HC) 134 >>   
GST : CASE LAW REPORTS - Ramanbhai Chhotabhai Patel & Company v. Asstt. Commr. of Central Taxes, CE & ST (2022) 104 ITPJ (G) 66 (Tel-HC) 66 >>   
GST : CASE LAW REPORTS - Ranjana Singh v. Commr. of State Tax & Ors. (2022) 104 ITPJ (G) 34 (All-HC) 34 >>   
GST : CASE LAW REPORTS - State Tax Officer & Ors. v. Y. Balakrishnan (2022) 104 ITPJ (G) 99 (Ker-HC) 99 >>   
GST : CASE LAW REPORTS - Tarun Jain v. Directorate General of GST (Intelligence) (2022) 104 ITPJ (G) 119 (Del-HC) 119 >>   
GST : CASE LAW REPORTS - UOI & Ors. v. Aap & Company (2022) 104 ITPJ (G) 78 (SC) 78 >>   
GST : CASE LAW REPORTS - Varinder Singh v. Directorate General of GST Intelligence (2022) 104 ITPJ (G) 110 (P&H-HC) 110 >>   
GST : CASE LAW REPORTS - Vinod Kumar v. Commissioner Uttarakhand State GST & Ors. (2022) 104 ITPJ (G) 43 (Utkd-HC) 43 >>   
States GST & VAT : ADVANCE RULINGS - Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani), In re (2022) 104 ITPJ (SG) 148 (AAR) 148 >>   
States GST & VAT : ADVANCE RULINGS - Aorom Herbotech, In re (2022) 104 ITPJ (SG) 151 (AAR) 151 >>   
States GST & VAT : ADVANCE RULINGS - Divyajivan Healthcare LLP, In re (2022) 104 ITPJ (SG) 152 (AAR) 152 >>   
States GST & VAT : ADVANCE RULINGS - GACL Nalco Alkalies & Chemical (P) Ltd., In re (2022) 104 ITPJ (SG) 152 (AAR) 152 >>   
States GST & VAT : ADVANCE RULINGS - Jabsons Foods (P) Ltd., In re (2022) 104 ITPJ (SG) 150 (AAR) 150 >>   
States GST & VAT : ADVANCE RULINGS - Rajivkumar Giriraj Bansal (Proprietor of Gujarat Plast Industries), In re (2022) 104 ITPJ (SG) 149 (AAR) 149 >>   
States GST & VAT : ADVANCE RULINGS - Sikka Ports & Terminals Ltd., In re (2022) 104 ITPJ (SG) 151 (AAR) 151 >>   
States GST & VAT : ADVANCE RULINGS - SPX Flow Technology India (P) Ltd., In re (2022) 104 ITPJ (SG) 153 (AAR) 153 >>   
States GST & VAT : ADVANCE RULINGS - Stovec Industries Ltd., In re (2022) 104 ITPJ (SG) 149 (AAR) 149 >>   
States GST & VAT : ADVANCE RULINGS - Airbus Group India (P) Ltd., In re (2022) 104 ITPJ (SG) 154 (AAR) 154 >>   
States GST & VAT : ADVANCE RULINGS - Bank Note Paper Mill India (P) Ltd., In re (2022) 104 ITPJ (SG) 156 (AAR) 156 >>   
States GST & VAT : ADVANCE RULINGS - Bio-Rad Laboratories India Ltd., In re (2022) 104 ITPJ (SG) 158 (AAR) 158 >>   
States GST & VAT : ADVANCE RULINGS - Chikkaveeranna Sweet Stall, In re (2022) 104 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Imtiyaz Maqboolsab Nandgaon, In re (2022) 104 ITPJ (SG) 157 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - In re Johnson Lifts (P) Ltd. (2022) 104 ITPJ (SG) 156 (AAR) 156 >>   
States GST & VAT : ADVANCE RULINGS - Madhus Tyre Care, In re (2022) 104 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Metalex Steel Strips (P). Ltd., In re (2022) 104 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - NPS Industries, In re (2022) 104 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - Premier Sales Promotion (P) Ltd., In re (2022) 104 ITPJ (SG) 160 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Xtracare Products (P) Ltd. In re (2022) 104 ITPJ (SG) 157 (AAR) 157 >>   
States GST & VAT : CASE LAW DIGESTS - Sri Giri Bar & Restaurant v. State of Karnataka (2022) 104 ITPJ (SG) 160 (Karn-HC) : 2021 TaxPub(VAT) 357 (Karn-HC) 160 >>   
States GST & VAT : ADVANCE RULINGS - Adani Wilmar Ltd., In re (2022) 104 ITPJ (SG) 165 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Bhopal Dugdh Sangh Sahakari Maryadit Bhopal Dairy Plant, In re (2022) 104 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Gulab Singh Chauhan, In re (2022) 104 ITPJ (SG) 164 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Kriti Industries (India) Ltd., In re (2022) 104 ITPJ (SG) 162 (AAR) 162 >>   
States GST & VAT : ADVANCE RULINGS - Kriti Industries (India) Ltd., In re (2022) 104 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Core Construction (Yatin Manoj Mora), In re (2022) 104 ITPJ (SG) 174 (AAR) 174 >>   
States GST & VAT : ADVANCE RULINGS - Dlecta Foods (P) Ltd., In re (2022) 104 ITPJ (SG) 175 (AAR) 175 >>   
States GST & VAT : ADVANCE RULINGS - Kasturba Health Society, In re (2022) 104 ITPJ (SG) 168 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - Mahindra Splendour CHS Ltd., In re (2022) 104 ITPJ (SG) 171 (AAR) 171 >>   
States GST & VAT : ADVANCE RULINGS - Oerlikon Balzers India (P) Ltd., In re (2022) 104 ITPJ (SG) 170 (AAR) 170 >>   
States GST & VAT : ADVANCE RULINGS - Portescap India (P) Ltd., In re (2022) 104 ITPJ (SG) 170 (AAR) 170 >>   
States GST & VAT : ADVANCE RULINGS - Rotary Club of Mumbai Elegant, In re (2022) 104 ITPJ (SG) 174 (AAR) 174 >>   
States GST & VAT : ADVANCE RULINGS - Rribada Films (P) Ltd., In re (2022) 104 ITPJ (SG) 173 (AAR) 173 >>   
States GST & VAT : ADVANCE RULINGS - Vishal Co-Operative Housing Society Ltd., In re (2022) 104 ITPJ (SG) 167 (AAR) 167 >>   
States GST & VAT : CASE LAW DIGESTS - Sony Sales Corpn. v. State of Maharashtra & Anr. (2022) 104 ITPJ (SG) 175 (Bom-HC) : 2021 TaxPub(VAT) 342 (Bom-HC) 175 >>   
States GST & VAT : ADVANCE RULINGS - Rasi Nutri Foods, In re (2022) 104 ITPJ (SG) 177 (AAR) 177 >>   
States GST & VAT : ADVANCE RULINGS - Tamilnadu Polymer Industries Park Ltd., In re (2022) 104 ITPJ (SG) 178 (AAR) 178 >>   
States GST & VAT : ADVANCE RULINGS - Unique Aqua Systems, In re (2022) 104 ITPJ (SG) 179 (AAR) 179 >>   
States GST & VAT : CASE LAW DIGESTS - Sojitz India (P) Ltd. v. Commercial Tax Officer (Enf.) (2022) 104 ITPJ (SG) 179 (Mad-HC) : 2021 TaxPub(VAT) 299 (Mad-HC) : (2021) 50 GSTL 280 (Mad) 179 >>   
States GST & VAT : ADVANCE RULINGS - Amis Engineers, In re (2022) 104 ITPJ (SG) 183 (AAR) 183 >>   
States GST & VAT : ADVANCE RULINGS - Bharti Airtel Ltd., In re (2022) 104 ITPJ (SG) 182 (AAR) 182 >>   
States GST & VAT : ADVANCE RULINGS - Golkonda Hotels & Resorts Ltd., In re (2022) 104 ITPJ (SG) 184 (AAR) 184 >>   
States GST & VAT : ADVANCE RULINGS - In re Nile Ltd. (2022) 104 ITPJ (SG) 181 (AAR) 181 >>   
States GST & VAT : ADVANCE RULINGS - In re Time Education Kolkata (P) Ltd. (2022) 104 ITPJ (SG) 182 (AAR) 182 >>   
States GST & VAT : ADVANCE RULINGS - Medha Servo Drives (P) Ltd., In re (2022) 104 ITPJ (SG) 183 (AAR) 183 >>   
States GST & VAT : ADVANCE RULINGS - Vijayneha Polymers (P) Ltd., In re (2022) 104 ITPJ (SG) 181 (AAR) 181 >>   
States GST & VAT : CASE LAW DIGESTS - Prayas Automation (P) Ltd. v. State of Tripura (2022) 104 ITPJ (SG) 185 (Tri-HC) : 2021 TaxPub(VAT) 347 (Tripura High Court-HC) 185 >>   
States GST & VAT : ADVANCE RULINGS - Adithya Automotive Applications (P) Ltd., In re (2022) 104 ITPJ (SG) 188 (AAR) 188 >>   
States GST & VAT : ADVANCE RULINGS - Adithya Automotive Applications (P) Ltd., In re (2022) 104 ITPJ (SG) 190 (AAR) 190 >>   
States GST & VAT : ADVANCE RULINGS - Concord Control Systems (P) Ltd., In re (2022) 104 ITPJ (SG) 187 (AAR) 187 >>   
States GST & VAT : ADVANCE RULINGS - DR Willmar Schwabe (I) (P) Ltd., In re (2022) 104 ITPJ (SG) 187 (AAR) 187 >>   
States GST & VAT : ADVANCE RULINGS - Lucknow Producers Co-Operative Milk Union Ltd., In re (2022) 104 ITPJ (SG) 186 (AAR) 186 >>   
States GST & VAT : ADVANCE RULINGS - Lucknow Producers Co-Operative Milk Union Ltd., In re (2022) 104 ITPJ (SG) 189 (AAR) 189 >>   
States GST & VAT : ADVANCE RULINGS - Prag Polymers, In re (2022) 104 ITPJ (SG) 186 (AAR) 186 >>   
States GST & VAT : ADVANCE RULINGS - Surya Ayurved, In re (2022) 104 ITPJ (SG) 189 (AAR) 189 >>   
CUSTOMS : STATUTES - Several Customs Notifications Amended, Regarding—Notification No. 16/ 2022-Customs, dtd. 12-2-2022 [F. No. CBIC-190354/34/2022-TO(TRU-I)] 192 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 09/2022-Customs (N.T.), dtd. 15-2-2022 [F. No. 467/01/2022-Cus-V] 193 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and Vice Versa—Notification No. 10/2022-Customs (N.T.), dtd. 17-2-2022 [F.No. 468/01/2022-Cus.V] 195 >>   
CUSTOMS : STATUTES - Shipping Bill (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2022—Notification No. 11/2022-Customs (N.T.), dtd. 22-2-2022 [F. No. 450/108/2017- Cus. IV] 196 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of ‘Aluminium Foil’ Originating in or Exported from China PR, Regarding—Notification No. 8/2022-Customs (ADD), dtd. 14-2-2022 [F.No. CBIC-190354/137/2021-TO(TRU-I)-CBEC] 198 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Import of ‘Glazed/Unglazed Porcelain/Vitrified tiles in Polished or Unpolished Finish with Less Than 3% Water Absorption’ Originating in, or Exported from, the People's Republic of China, Regarding 199 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of “Jute Products” namely, Jute Yarn/Twine (Multiple Folded/Cabled and Single), Hessian Fabric, and Jute Sacking bags Originating in or Exported from Bangladesh and Nepal, Regarding—Notific 201 >>   
CUSTOMS : CASE LAW DIGESTS - Baburam Premchand v. Commr. of Cus. (2022) 104 ITPJ (SG) 207 (Chn-Trib) : 2021 TaxPub(EX) 796 (CESTAT-Chenn) 207 >>   
CUSTOMS : CASE LAW DIGESTS - Basf India Ltd., In re (2022) 104 ITPJ (SG) 204 (Mum-Trib) : 2021 TaxPub(EX) 797 (AAR- Mum) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Commissioner of Customs & Services Tax v. Carl Zeiss India (P) Ltd. (2022) 104 ITPJ (SG) 205 (Karn-HC) : 2021 TaxPub(EX) 680 (Karn-HC) : (2021) 376 ELT 457 (Karn) 205 >>   
CUSTOMS : CASE LAW DIGESTS - Commissioner v. Kargawal Corporation (2022) 104 ITPJ (SG) 206 (Bom-HC) : 2021 TaxPub(EX) 808 (Bom-HC) 206 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Customs v. JSW Steel Ltd. (2022) 104 ITPJ (SG) 206 (Karn-HC) : 2021 TaxPub(EX) 806 (Karn-HC) 206 >>   
CUSTOMS : CASE LAW DIGESTS - Endeka Ceramics India (P) Ltd. v. Commr. of Customs (Imports) (2022) 104 ITPJ (SG) 205 (Chn-Trib) : 2021 TaxPub(EX) 799 (CESTAT-Chenn) 205 >>   
CUSTOMS : CASE LAW DIGESTS - Pr. CC v. M.D. Overseas Ltd. (2022) 104 ITPJ (SG) 203 (Del-Trib) : 2021 TaxPub(EX) 654 (CESTAT-NDel) : (2021) 10 GSTPT 59 (CESTAT-NDel) 203 >>   
CUSTOMS : CASE LAW DIGESTS - Rajkamal Industrial (P) Ltd. v. C.C. (2022) 104 ITPJ (SG) 207 (Ahd-trib) : 2021 TaxPub(EX) 817 (CESTAT-Ahd) 207 >>   
CUSTOMS : CASE LAW DIGESTS - UPL Ltd. v. UOI & Ors. (2022) 104 ITPJ (SG) 203 (Guj-HC) : 2021 TaxPub(EX) 823 (Guj-HC) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Balbir Rolling Mills (P) Ltd. & Anr. v. C.C.E. & S.T. (2022) 104 ITPJ (E) 210 (Ahd-Trib) : 2021 TaxPub(EX) 827 (CESTAT-Ahd) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Measurements & Controls India Ltd. (2022) 104 ITPJ (E) 209 (Chn-Trib) : 2021 TaxPub(EX) 842 (CESTAT-Chenn) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Confident Dental Equipments Ltd. v. CCE (2022) 104 ITPJ (E) 210 (Bang-Trib) : 2021 TaxPub(EX) 830 (CESTAT-Bang) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Lakshmi Machine Works Ltd. v. CGST & CE (2022) 104 ITPJ (E) 209 (Chn-Trib) : 2021 TaxPub(EX) 841 (CESTAT-Chenn) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rangdhara Polymers v. C.C.E. (2022) 104 ITPJ (E) 212 (Ahd-Trib) : 2021 TaxPub(EX) 845 (CESTAT-Ahd) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sansera Engineering Ltd. v. Dy. Commr. Office of Pr. Commr., Central Excise (2022) 104 ITPJ (E) 211 (Karn-HC) : 2021 TaxPub(EX) 846 (Karn-HC) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shivani Detergent (P) Ltd. v. Commr. of CGST & CE (2022) 104 ITPJ (E) 212 (Del-Trib) : 2021 TaxPub(EX) 847 (CESTAT-NDel) 212 >>   
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