Please wait.... check your browser settings and enable JavaScript...
ITPJ Vol-104 Iss-3, 05-Apr-2022
Page
Go to Page 0
  Heading

Table of Contents

Page    
GST : NEWS YOU CAN USE - Govt working to classify cryptocurrency under GST law, 'remove doubt' 2 >>   
GST : NEWS YOU CAN USE - Many states request GST compensation extension beyond 5 years; FM 3 >>   
GST : NEWS YOU CAN USE - Maharashtra CM presents revenue deficit budget; introduces GST amnesty scheme 3 >>   
GST : ARTICLE - E-Invoicing Implementation for Small and Medium Sized Businesses—CA. JYOTI JAIN 5 >>   
GST : ARTICLE - Goods and Services Tax (GST) on Mobility Aids Used by Disabled Citizens—KUSH KALRA 7 >>   
GST : ARTICLE - Rate of Tax on Grant of Mineral Exploration and Mining Rights—CA. SATYADEV PUROHIT 11 >>   
GST : ARTICLE - Personal Hearing in GST—Need for Request by Taxpayer—VINEET TIWARI 13 >>   
GST : ARTICLE - FAQs on Scrutiny of GST Returns—VISHAMBHAR DAYAL 16 >>   
GST : MINI BOOK - Input Tax Credit 20 >>   
GST : CASE LAW REPORTS - Aarcity Builders (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 512 (P&H-HC) 88 >>   
GST : CASE LAW REPORTS - Active Metals (P) Ltd. v. State of Gujarat (2022) 104 ITPJ (G) 544 (Guj-HC) 120 >>   
GST : CASE LAW REPORTS - Balu Ram Kumhar v. Superintendent, CGST (2022) 104 ITPJ (G) 515 (CIT(A)-Jp) 91 >>   
GST : CASE LAW REPORTS - Fine Exime (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 537 (Bom-HC) 113 >>   
GST : CASE LAW REPORTS - Formative Tex Fab v. State of Gujarat (2022) 104 ITPJ (G) 534 (Guj-HC) 110 >>   
GST : CASE LAW REPORTS - Globus Petroadditions (P) Ltd. v. UOI (2022) 104 ITPJ (G) 525 (Bom-HC) 101 >>   
GST : CASE LAW REPORTS - Karnataka Traders v. State of Gujarat (2022) 104 ITPJ (G) 551 (Guj-HC) 127 >>   
GST : CASE LAW REPORTS - Kwality Die Casting (P) Ltd. v. UOI (2022) 104 ITPJ (G) 570 (Karn-HC) 146 >>   
GST : CASE LAW REPORTS - Laxmi Organic Industries Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 522 (Bom-HC) 98 >>   
GST : CASE LAW REPORTS - Nellissery & Co. v. State Tax Officer (2022) 104 ITPJ (G) 547 (Ker-HC) 123 >>   
GST : CASE LAW REPORTS - OPC Assets Solutions (P) Ltd. v. State of Tripura & Ors. (2022) 104 ITPJ (G) 528 (Trip-HC) 104 >>   
GST : CASE LAW REPORTS - Praveen Suvarna v. State of Karnataka (2022) 104 ITPJ (G) 555 (Karn-HC) 131 >>   
GST : CASE LAW REPORTS - Rakesh Kumar Garg v. Asstt. Commr. GST & Ors. (2022) 104 ITPJ (G) 510 (Del-Trib) 86 >>   
GST : CASE LAW REPORTS - Refac Corporation v. Nodal Officer & Ors. (2022) 104 ITPJ (G) 572 (Tel-HC) 148 >>   
GST : CASE LAW REPORTS - Rohit Berlia v. Intelligence Officer (2022) 104 ITPJ (G) 564 (Ori-HC) 140 >>   
GST : CASE LAW REPORTS - Satindra Kumar Yadav v. State of Odisha (2022) 104 ITPJ (G) 569 (Ori-HC) 145 >>   
GST : CASE LAW REPORTS - Sherasiya Irfan Altabbhai v. State of Andhra Pradesh (2022) 104 ITPJ (G) 540 (AP-HC) 116 >>   
GST : CASE LAW REPORTS - Siya Ram Trading Company v. State of U.P. & Ors. (2022) 104 ITPJ (G) 542 (All-HC) 118 >>   
GST : CASE LAW REPORTS - Tarun Enterprises (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 570 (Del-Trib) 146 >>   
GST : CASE LAW REPORTS - Uber India Systems (P) Ltd. v. UOI (2022) 104 ITPJ (G) 572 (Mad-HC) 148 >>   
GST : CASE LAW REPORTS - V.S Earthmovers v. Superintendent, CGST (2022) 104 ITPJ (G) 518 (CIT(A)-JP) 94 >>   
GST : CASE LAW REPORTS - Vikas Elastochem Agencies (P) Ltd. v. Dy. CCE & GST (2022) 104 ITPJ (G) 571 (Mad-HC) 147 >>   
GST : CASE LAW REPORTS - Vimal Yashwantgiri Goswami v. State of Gujarat (2022) 104 ITPJ (G) 531 (Guj-HC) 107 >>   
States GST & VAT : CASE LAW DIGESTS - GAIL (India) Ltd. v. Asstt. CCT (2022) 104 ITPJ (SG) 576 (AP-HC) : 2021 TaxPub(VAT) 227 (AP-HC) 152 >>   
States GST & VAT : CASE LAW DIGESTS - Prakruthi Infra and Shelters India (P) Ltd. v. CTO (2022) 104 ITPJ (SG) 577 (AP-HC) : 2021 TaxPub(VAT) 356 (AP-HC) 153 >>   
States GST & VAT : CASE LAW DIGESTS - Venkateswara Slate Exports Prasanthi Rice Working Company v. Appellate Dy. Commr. (CT) (2022) 104 ITPJ (SG) 576 (AP-HC) : 2021 TaxPub(VAT) 324 (AP-HC) 153 >>   
States GST & VAT : ADVANCE RULINGS - Aristo Bullion (P) Ltd., In re (2022) 104 ITPJ (SG) 579 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - Shree Dipesh Anilkumar Naik, In re (2022) 104 ITPJ (SG) 578 (AAR) 154 >>   
States GST & VAT : CASE LAW DIGESTS - Prashanti Affiliates v. State of Karnataka (2022) 104 ITPJ (SG) 580 (Karn-HC) : 2021 TaxPub(VAT) 365 (Karn-HC) 156 >>   
States GST & VAT : ADVANCE RULINGS - Rajesh Kumar Gupta of Mahveer Prasad Mohanlal, In re (2022) 104 ITPJ (SG) 581 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Cummins India Ltd., In re (2022) 104 ITPJ (SG) 586 (AAR) 162 >>   
States GST & VAT : ADVANCE RULINGS - Emcure Pharmaceuticals Ltd., In re (2022) 104 ITPJ (SG) 589 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Integrated Decisions & Systems India (P) Ltd., In re (2022) 104 ITPJ (SG) 593 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Jyoti Ceramic Industries (P) Ltd., In re (2022) 104 ITPJ (SG) 584 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Mahavir Nagar Shiv Srushti Co-Operative Housing Society Ltd., In re (2022) 104 ITPJ (SG) 593 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - MH Ecolife E-Mobility (P) Ltd., In re (2022) 104 ITPJ (SG) 587 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Nitin Bapusaheb Patil, In re (2022) 104 ITPJ (SG) 588 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Ocean Blue Boating (P) Ltd., In re (2022) 104 ITPJ (SG) 591 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Parker Hannifin India (P) Ltd., In re (2022) 104 ITPJ (SG) 592 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - Poona Club Ltd., In re (2022) 104 ITPJ (SG) 584 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Rochem Separation Systems India (P) Ltd., In re (2022) 104 ITPJ (SG) 583 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Rotary Club of Bombay Queen City, In re (2022) 104 ITPJ (SG) 590 (AAR) 166 >>   
States GST & VAT : ADVANCE RULINGS - Rotary Club of Nagpur Vision, In re (2022) 104 ITPJ (SG) 590 (AAR) 166 >>   
States GST & VAT : ADVANCE RULINGS - Syngenta India Ltd., In re (2022) 104 ITPJ (SG) 585 (AAR) 161 >>   
States GST & VAT : CASE LAW DIGESTS - Appellate Asstt. CCT v. Harish Agencies (2022) 104 ITPJ (SG) 595 (Mad-HC) : 2021 TaxPub(VAT) 346 (Mad-HC) 171 >>   
States GST & VAT : ADVANCE RULINGS - Resonance Eduventures Ltd., In re (2022) 104 ITPJ (SG) 596 (AAR) 172 >>   
States GST & VAT : ADVANCE RULINGS - Book-Water Tech (P) Ltd., In re (2022) 104 ITPJ (SG) 603 (AAR) 179 >>   
States GST & VAT : ADVANCE RULINGS - Chep India (P) Ltd., In re (2022) 104 ITPJ (SG) 601 (AAR) 177 >>   
States GST & VAT : ADVANCE RULINGS - Erode City Municipal Corporation, In re (2022) 104 ITPJ (SG) 599 (AAR) 175 >>   
States GST & VAT : ADVANCE RULINGS - George Maijo Industries (P) Ltd., In re (2022) 104 ITPJ (SG) 598 (AAR) 174 >>   
States GST & VAT : ADVANCE RULINGS - Handloom Weavers Cooperative Society Ltd., In re (2022) 104 ITPJ (SG) 602 (AAR) 178 >>   
States GST & VAT : ADVANCE RULINGS - Mahaveer Shantilal Bafna (Proprietor Ram Traders), In re (2022) 104 ITPJ (SG) 599 (AAR) 175 >>   
States GST & VAT : ADVANCE RULINGS - Weg Industries India (P) Ltd., In re (2022) 104 ITPJ (SG) 604 (AAR) 180 >>   
States GST & VAT : CASE LAW DIGESTS - Jayamaruthi Wood Industry v. Jt. Commr. (ST), Madurai & Anr. (2022) 104 ITPJ (SG) 605 (Mad-HC) : 2021 TaxPub(VAT) 300 (Mad-HC) : (2021) 92 GSTR 267 (Mad) 182 >>   
States GST & VAT : CASE LAW DIGESTS - Sakthi Sugars Ltd. v. State of Tamil Nadu (2022) 104 ITPJ (SG) 605 (Mad-HC) : 2021 TaxPub(VAT) 359 (Mad-HC) 181 >>   
States GST & VAT : ADVANCE RULINGS - Radiant Corporation (P) Ltd., In re (2022) 104 ITPJ (SG) 607 (AAR) 183 >>   
States GST & VAT : CASE LAW DIGESTS - Cargill India (P) Ltd. v. CCT (2022) 104 ITPJ (SG) 608 (All-HC) : 2022 TaxPub(VAT) 10 (All-HC) 184 >>   
States GST & VAT : ADVANCE RULINGS - Almora Van Prabhag, In re (2022) 104 ITPJ (SG) 611 (AAR) 187 >>   
States GST & VAT : ADVANCE RULINGS - Corbett Nature Reserve, In re (2022) 104 ITPJ (SG) 610 (AAR) 186 >>   
States GST & VAT : ADVANCE RULINGS - Green Cleaning Solutions, In re (2022) 104 ITPJ (SG) 609 (AAR) 185 >>   
States GST & VAT : ADVANCE RULINGS - Windlass Biotech Ltd., In re (2022) 104 ITPJ (SG) 609 (AAR) 185 >>   
CUSTOMS : NEWS YOU CAN USE - India imports 651.24 tonnes of gold in financial year 2020-21, says govt 190 >>   
CUSTOMS : NEWS YOU CAN USE - Exports cross $380 bn this fiscal so far; likely to hit $410 bn: Goyal 190 >>   
CUSTOMS : STATUTES - Information Regarding Details of all Licensee, Lessee and Contractor Project-wise Involved in Petroleum Operations, Regarding—Circular No. 06 /2022-Customs, dtd. 17-3-2022 [F. No. CBIC-190354/45/2021-TRU] 191 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dtd. 3rd August, 2001—Notification No. 17/2022-Customs (N.T.), dtd. 15-3-2022 [F. No. 467/01/2022-Cus-V] 191 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of each of the Foreign Currencies into Indian Currency or Vice Versa—Notification No. 18/2022-Customs (N.T.), dtd. 17-3-2022 [F.No. 468/01/2022-Cus.V] 193 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 18/2020-Customs (N.T./CAA/DRI) dated 03.03.2020 Published vide S.O. 982(E) dated 05.03.2020—Notification No. 3/2022-Customs (N.T./CAA/DRI), dtd. 16-3-2022 [F. No. DRI/HQ-CI/50D/ CAA-9/2020] 195 >>   
CUSTOMS : CASE LAW DIGESTS - Abnashi Leather Store v. Union of India & Ors. (2022) 104 ITPJ (C) 625 (P&H-HC) : 2021 TaxPub(EX) 347 (P&H-HC) : (2021) 375 ELT 194 (P&H) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Appex International v. Commr. of Cus. (2022) 104 ITPJ (C) 622 (CESTAT-Mumbai) : 2021 TaxPub(EX) 857 (CESTAT-Mum) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Chloride Metals Ltd. v. Commr. of Cus. (2022) 104 ITPJ (C) 620 (CESTAT-Chennai) : 2021 TaxPub(EX) 856 (CESTAT-Chenn) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Dhiren Enterprise v. Commr. of Cus. (2022) 104 ITPJ (C) 621 (CESTAT-Mumbai) : 2021 TaxPub(EX) 855 (CESTAT-Mum) 197 >>   
CUSTOMS : CASE LAW DIGESTS - I.L. & F.S. Tamil Nadu Power Company Ltd. v. Commr. of Customs (Sea Imports-Import) (2022) 104 ITPJ (C) 625 (Mad-HC) : 2021 TaxPub(EX) 692 (Mad-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Lieutenant Colonel Ganesan S. (Retd.) v. Commissioner of Customs (2022) 104 ITPJ (C) 624 (Mad-HC) : 2021 TaxPub(EX) 747 (Mad-HC) : (2021) 376 ELT 561 (Mad) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Nitin Jatania v. Commr. of Cus. (2022) 104 ITPJ (C) 622 (CESTAT-Mumbai) : 2021 TaxPub(EX) 852 (CESTAT-Mum) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Pr. CC (Import) v. Vivo Mobile India (P) Ltd. (2022) 104 ITPJ (C) 620 (CESTAT-New Delhi) : 2021 TaxPub(EX) 731 (CESTAT-NDel) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Shine Star Exports v. Union of India & Ors. (2022) 104 ITPJ (C) 623 (Bom-HC) : 2021 TaxPub(EX) 675 (Bom-HC) : (2021) 376 ELT 419 (Bom) 200 >>   
CUSTOMS : CASE LAW DIGESTS - TMA International (P). Ltd. & Ors. v. UOI & Anr. (2022) 104 ITPJ (C) 626 (Del-HC) : 2021 TaxPub(EX) 411 (Del-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - UOI & Ors. v. Raj Grow Impex LLP & Ors. (2022) 104 ITPJ (C) 624 (SC) : 2021 TaxPub(EX) 590 (SC) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Vinay Agarwal v. Commr. of Cus. (2022) 104 ITPJ (C) 621 (CESTAT-Mumbai) : 2021 TaxPub(EX) 851 (CESTAT-Mum) 198 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ahinsha Chemicals Ltd. v. UOI & Ors. (2022) 104 ITPJ (E) 635 (Gau-HC) : 2021 TaxPub(EX) 826 (Gau-HC) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Eureka Fabricators (P) Ltd. v. UOI & Ors. (2022) 104 ITPJ (E) 635 (Bom-HC) : 2021 TaxPub(EX) 862 (Bom-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gujarat State Fertilizers Chemicals Ltd. v. CCE & ST (2022) 104 ITPJ (E) 629 (Ahd-Trib) : 2022 TaxPub(EX) 10 (CESTAT-Ahd) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. CCE & ST (2022) 104 ITPJ (E) 631 (Ahd-Trib) : 2022 TaxPub(EX) 13 (CESTAT-Ahd) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Jyothy Laboratories v. Commr. of CGST (2022) 104 ITPJ (E) 632 (Chd-CESTAT) : 2022 TaxPub(EX) 18 (CESTAT-Chd) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Kiran Syntex Ltd. v. CCE & ST (2022) 104 ITPJ (E) 628 (Ahd-CESTAT) : 2021 TaxPub(EX) 870 (CESTAT-Ahd) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Krishan Kukreja v. CCE (2022) 104 ITPJ (E) 632 (Chd-CESTAT) : 2021 TaxPub(EX) 872 (CESTAT-Chd) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Landis + GYR Ltd. v. CCE (2022) 104 ITPJ (E) 633 (Kol-Trib) : 2021 TaxPub(EX) 860 (CESTAT-Kol) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Meera Pipes (P) Ltd. & Ors. v. CCE & ST (2022) 104 ITPJ (E) 629 (Ahd-Trib) : 2021 TaxPub(EX) 869 (CESTAT-Ahd) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rajasthan Prime Steel Processing Center (P) Ltd. v. CCE & CGST (2022) 104 ITPJ (E) 628 (Del-Trib) : 2021 TaxPub(EX) 868 (CESTAT-NDel) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Saraswati Engineering Ltd. v. Commr. of CGST & CE (2022) 104 ITPJ (E) 634 (CESTAT-All) : 2021 TaxPub(EX) 637 (CESTAT-All) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sterling Biotech Ltd. v. CGST & CE (2022) 104 ITPJ (E) 634 (CESTAT-Chennai) : 2022 TaxPub(EX) 229 (CESTAT-Chenn) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Universal Suppliers v. Commr. of Cus. (2022) 104 ITPJ (E) 630 (CESTAT-Chennai) : 2021 TaxPub(EX) 822 (CESTAT-Chenn) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Vijayaa Steels Ltd. v. CCE (2022) 104 ITPJ (E) 630 (CESTAT-Bangalore) : 2021 TaxPub(EX) 849 (CESTAT-Bang) 206 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur