| GST : News You Can Use - Proposal for GST under reverse mechanism draws mixed response from jewellery sector |
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| GST : Statutes - Central Goods and Services Tax (Ninth Amendment) Rules, 2020—Notification No. 60/2020 – Central Tax, dtd. 30-7-2020 [F. No. CBEC-20/13/01/2019-GST] |
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| GST : Statutes - Amendments in Notification No.13/2020–Central Tax, dated 21st March, 2020—Notification No. 61/2020 – Central Tax, dtd. 30-7-2020 [F. No. CBEC-20/13/01/2019-GST] |
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| GST : Articles - Sale of Demo Cars—Taxability under GST—CA. SATYADEV PUROHIT |
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| GST : Articles - Relaxation of Provision under Rule 36(4)—DIVYA RATHI |
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| GST : Articles - Procedure for Transfer of Input Tax Credit on Death of Sole Proprietor—BHUWAN PRAKASH |
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| GST : Articles - Assessment Order Not Adhering to the Principles of Natural Justice—Validity of—D. RAMACHANDRA RAO |
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| GST : Case Law Reports - Abhishek Singh v. Aparna Constructions (2020) 94 ITPJ (G) 938 (NAPA) |
119
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| GST : Case Law Reports - Ahnas Mohammed v. Asstt. STO (2020) 94 ITPJ (G) 925 (Ker-HC) |
106
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| GST : Case Law Reports - Akshay Dinesh Patel v. Commr. of CGST (2020) 94 ITPJ (G) 931 (Guj-HC) |
112
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| GST : Case Law Reports - Alpesh Natubhai Patel v. State of Gujarat (2020) 94 ITPJ (G) 913 (Guj-HC) |
95
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| GST : Case Law Reports - Azad Sahid Khan v. State of Gujarat (2020) 94 ITPJ (G) 899 (Guj-HC) |
82
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| GST : Case Law Reports - Bhatter Traders & Anr. v. State of Assam & Ors. (2020) 94 ITPJ (G) 854 (Gau-HC) |
41
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| GST : Case Law Reports - Bhawani Textiles v. Addl. Director General (2020) 94 ITPJ (G) 868 (Guj-HC) |
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| GST : Case Law Reports - Bon Cargos (P) Ltd. v. UOI (2020) 94 ITPJ (G) 922 (Ker-HC) |
104
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| GST : Case Law Reports - Choe Jae Won v. Pr. Secretary to the Government (FAC) (2020) 94 ITPJ (G) 872 (Mad-HC) |
58
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| GST : Case Law Reports - Commercial Steel Company v. Asstt. Commr. of State (2020) 94 ITPJ (G) 924 (Tel-HC) |
106
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| GST : Case Law Reports - Daily Fresh Fruits India (P.) Ltd. v. Asstt. STO (2020) 94 ITPJ (G) 923 (Ker-HC) |
105
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| GST : Case Law Reports - Dangar Vashrambhai Arjanbhai v. State of Gujarat (2020) 94 ITPJ (G) 918 (Guj-HC) |
100
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| GST : Case Law Reports - Dharma Lubes (P) Ltd. v. State of Gujarat (2020) 94 ITPJ (G) 894 (Guj-HC) |
78
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| GST : Case Law Reports - Fawas Associated Agencies v. Asstt. STO (2020) 94 ITPJ (G) 887 (Ker-HC) |
71
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| GST : Case Law Reports - IREO Hospitality Company (P) Ltd. v. UOI & Ors. (2020) 94 ITPJ (G) 878 (P&H-HC) |
64
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| GST : Case Law Reports - Jainam Cables (India) (P.) Ltd. v. UOI (2020) 94 ITPJ (G) 890 (Guj-HC) |
74
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| GST : Case Law Reports - Jecintha Pillai v. State of Telangana (2020) 94 ITPJ (G) 928 (Tel-HC) |
109
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| GST : Case Law Reports - K. J. Mathew v. State of Kerala (2020) 94 ITPJ (G) 848 (Ker-HC) |
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| GST : Case Law Reports - Manabendra Nath Basu v. Paribar Estates (P.) Ltd. (2020) 94 ITPJ (G) 939 (NAPA) |
119
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| GST : Case Law Reports - Padmavathi Hospitality & Facilities Management Services v. Tamil Nadu Medical Service Corporation (2020) 94 ITPJ (G) 853 (Mad-HC) |
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| GST : Case Law Reports - Phoenix Rubbers v. CTO (2020) 94 ITPJ (G) 861 (Ker-HC) |
48
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| GST : Case Law Reports - Popular Auto Dealers (P.) Ltd. v. UOI (2020) 94 ITPJ (G) 936 (Ker-HC) |
117
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| GST : Case Law Reports - Rishi Graphics (P.) Ltd. v. UOI & Ors. (2020) 94 ITPJ (G) 933 (Cal-HC) |
114
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| GST : Case Law Reports - S. Narayan & Co. v. UOI (2020) 94 ITPJ (G) 903 (Guj-HC) |
86
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| GST : Case Law Reports - Shahzad Alam & Ors. v. State of U.P. & Ors. (2020) 94 ITPJ (G) 883 (All-HC) |
68
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| GST : Case Law Reports - State Tax Officer v. Bonne Sante (2020) 94 ITPJ (G) 937 (NAPA) |
117
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| GST : Case Law Reports - State Tax Officer v. Cilantro Diners (P) Ltd. (2020) 94 ITPJ (G) 937 (NCLAT) |
118
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| GST : Case Law Reports - Sutherland Mortgage Services Inc. v. Pr. Commr. (2020) 94 ITPJ (G) 940 (Ker-HC) |
121
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| GST : Case Law Reports - Valimohammed Jusab & Co. v. State of Gujarat (2020) 94 ITPJ (G) 907 (Guj-HC) |
90
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| States GST & VAT : Case Law Digests - State of Tamil Nadu v. Tvl. Aby Engineers & Consultants (P) Ltd. (2020) 94 ITPJ (SG) 942 (Mad-HC) : 2020 TaxPub(VAT) 100 (Mad-HC) |
124
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| States GST & VAT : Case Law Digests - Tvl. Brahma Sakthi Tin Factory v. Sales Tax Appellate Tribunal (2020) 94 ITPJ (SG) 942(Mad-HC) : 2020 TaxPub(VAT) 101 (Mad-HC) |
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| States GST & VAT : Advance Rulings - Cosme Costa and Sons, In re (2020) 94 ITPJ (SG) 944 (AAR) |
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| States GST & VAT : Advance Rulings - Satyesh Brinechem (P) Ltd., In re (2020) 94 ITPJ (SG) 945 (AAR) |
126
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| States GST & VAT : Case Law Digests - Samsung India Electronics (P) Ltd. v. State of Gujarat (2020) 94 ITPJ (SG) 946 (Guj-HC) : 2020 TaxPub(VAT) 86 (Guj-HC) |
127
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| States GST & VAT : Case Law Digests - Singh Construction Company v. State of Haryana & Ors. (2020) 94 ITPJ (SG) 947 (P&H-HC) : 2020 TaxPub(VAT) 98 (P&H-HC) |
128
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| States GST & VAT : Case Law Digests - Siddhartha Bronze Products (P) Ltd. v. State of Haryana & Ors. (2020) 94 ITPJ (SG) 947 (P&H-HC) : 2020 TaxPub(VAT) 87 (P&H-HC) |
129
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| States GST & VAT : Case Law Digests - Tata Hitachi Construction Machinery Company (P) Ltd. v. State of Jharkhand (2020) 94 ITPJ (SG) 949 (Jhar-HC) : 2020 TaxPub(VAT) 99 (Jhar-HC) |
130
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| States GST & VAT : Advance Rulings - Karnataka State Electronics Development Corporation Ltd., In re (2020) 94 ITPJ (SG) 956 (AAR) |
137
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| States GST & VAT : Advance Rulings - San Engineering & Locomotive Company Ltd., In re (2020) 94 ITPJ (SG) 950 (AAR) |
131
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| States GST & VAT : Advance Rulings - Solize India Technologies (P) Ltd., In re (2020) 94 ITPJ (SG) 950 (AAR) |
131
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| States GST & VAT : Advance Rulings - Sri Taghar Vasudeva Ambrish, In re (2020) 94 ITPJ (SG) 951 (AAR) |
132
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| States GST & VAT : Advance Rulings - Alisha Foods, In re (2020) 94 ITPJ (SG) 958 (AAR) |
139
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| States GST & VAT : Advance Rulings - Innovative Clad Solution (ICS), In re (2020) 94 ITPJ (SG) 958 (AAR) |
139
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| States GST & VAT : Advance Rulings - Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd., In re (2020) 94 ITPJ (SG) 959 (AAR) |
140
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| States GST & VAT : Advance Rulings - Vippy Industries Ltd., In re (2020) 94 ITPJ (SG) 959 (AAR) |
140
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| States GST & VAT : Case Law Digests - Simpsons & Company Ltd. v. Dy. Commr. of CT (2020) 94 ITPJ (SG) 966 (Mad-HC) : 2020 TaxPub(VAT) 88 (Mad-HC) |
147
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| States GST & VAT : Case Law Digests - Pascom Infrastructures Kanpur Road v. Commercial Tax U.P. & Anr. (2020) 94 ITPJ (SG) 967 (All-HC) : 2020 TaxPub(VAT) 84 (All-HC) |
148
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| States GST & VAT : Advance Rulings - Kuldeep Singh Butola, In re (2020) 94 ITPJ (SG) 968 (AAR) |
149
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| States GST & VAT : Advance Rulings - Rajeev Bansal, In re (2020) 94 ITPJ (SG) 968 (AAR) |
149
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| Customs : News You Can Use - DGFT undergoing an overhaul to boost trade post-Covid pandemic |
151
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| Customs : News You Can Use - With eye on China, India looks to increase barriers on imports from Asia |
151
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| Customs : Statutes - 2nd Phase of All India Roll-Out of Faceless Assessment-Reg.—Circular No. 34/2020-Customs, dtd. 30-7-2020 [F. No.450/26/2019-Cus IV(Pt.)] |
152
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| Customs : Statutes - Revised Procedure for Import of Pets/Live Animals–Reg.—Circular No. 35/2020-Customs, dtd. 10-8-2020 [F.No.401/21/2020-Cus.III] |
154
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| Customs : Statutes - Crowd Sourcing of Suggestions for Review of Existing Customs Duty Exemption Notifications/Customs Laws and Procedures—Regarding—Instruction No. 14/2020-Customs, dtd. 21-7-2020 [F. No. 341/04/2020-TRU] |
158
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| Customs : Statutes - Mandatory Testing and Certification of Telecommunications Equipment (MTCTE)–Reg.—Instruction No. 15/2020-Customs, dtd. dtd. 24-07-2020 [F.No.401/25/2020-Cus.III] |
158
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| Customs : Statutes - Prohibition of Selling of Health Supplement Containing PABA (Para Amino Benzoic Acid) a Banned Ingredient—Reg.—Instruction No.16/2020-Customs, dtd. 24-07-2020 [F.No.401/21/2020-Cus.III] |
159
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| Customs : Statutes - Disposal of Un-Claimed/Un-Cleared/Seized/Confiscated Goods—Reg.—Instruction No 17/2020-Customs, dtd. 10-8-2020 [F-No. 450/179/2017-Cus.IV] |
163
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| Customs : Statutes - Further Amendments in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 32 /2020 –Customs, dtd. 7-8-2020 [F. No. 354/60/2020-TRU] |
165
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| Customs : Statutes - Further Amendment in Notification No. 92/2017-Customs (N.T.), dated 28th September, 2017—Notification No. 63/2020-Customs (N.T.), dtd. 30-7-2020 [F.No. 437/48/2014- Cus IV] |
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| Customs : Statutes - Transhipment of Cargo to Nepal Under Electronic Cargo Tracking System (Amendment) Regulations, 2020—Notification No. 64/2020-Customs (N.T.), dtd. 31-7-2020 [F. No. 554/02/2014-LC] |
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| Customs : Statutes - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 65/2020-Customs (N.T.), dtd. 31-7-2020 [F. No. 467/01/2020 -Cus-V] |
169
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| Customs : Statutes - Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2020—Notification No. 66/2020-Customs (N.T.), dtd. 31-7-2020 [F. No. 450/58/2015- Cus-IV] |
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| Customs : Statutes - Further Amendment in Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997—Notification No. 67/2020-Customs (N.T.), dtd. 4-8-2020 [F. No. 394/58/2020-Cus (AS)] |
171
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| Customs : Statutes - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 68/2020-Customs (N.T.), dtd. 6-8-2020 [F. No. 467/01/2020 -Cus-V] |
172
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| Customs : Statutes - Rate of Exchange for Conversion of Each of Foreign Currencies into Indian Currency or Vice Versa—Notification No. 69/2020-Customs (N.T.), dtd. 6-8-2020 [F.No. 468/01/2020-Cus.V] |
174
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| Customs : Statutes - Following Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001— Notification No. 70/2020-Customs (N.T.), dtd. 7-8-2020 [F. No. 467/01/2020 -Cus-V] |
175
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| Customs : Statutes - Imposition of Provisional Anti-Dumping Duty on Black Toner in Powder Form—Regarding—Notification No. 22/2020-Customs (Add), dtd. 10-8-2020 [F.No. 354/91/2020 –TRU] |
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| Customs : Statutes - Imposition of Anti-Dumping Duty on Flax fabrics—Regarding—Notification No. 23/2020-Customs (ADD), dtd. 11-8-2020 [F.No. 354/62/2009 -TRU (Pt.-II)] |
179
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| Customs : Statutes - Appointment of Customs Officers to Act as a Common Adjudicating Authority—Notification No. 29/2020-Customs (N.T./CAA/DRI), dtd. 4-8-2020 [F. No. DRI/HQ-CI/50D/CAA-15/2020] |
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| Customs : Statutes - Amendment in Notification No.28/2020-Customs (N.T./CAA/DRI) dated 24-06-2020—Notification No. 30/2020-Customs (N.T./CAA/DRI), dtd. 4-8-2020 [F. No. DRI/HQ-CI/50D/CAA-16/2020] |
189
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| Customs : Statutes - Appointment of Customs Officers to Act as a Common Adjudicating Authority—Regarding—Notification No. 31/2020-Customs (N.T./CAA/DRI), dtd. 31-7-2020 [F. No. DRI/HQ-CI/50D/CAA-17/2020] |
190
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| Customs : Statutes - Appointment of Customs Officers to Act as a Common Adjudicating Authority—Notification No. 32/2020-Customs (N.T./CAA/DRI), dtd. 7-8-2020 [F. No. DRI/HQ-CI/50D/CAA-18/2020] |
192
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| Customs : Statutes - Appointment of Customs Officers to Act as a Common Adjudicating Authority—Regarding—Notification No. 33/2020-Customs (N.T./CAA/DRI), dtd. 7-8-2020 [F. No. DRI/HQ-CI/50D/CAA-19/2020] |
193
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| Customs : Statutes - Additional Director General (Adjudication), DRI, Mumbai Appointed as the CAA for Certain Cases—Notification No. 34/2020-Customs (N.T./CAA/DRI), dtd. 7-8-2020 [F. No. DRI/HQ-CI/50D/CAA-21/2020] |
198
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| Customs : Statutes - Appointment of Customs Officers to Act as a Common Adjudicating Authority—Regarding—Notification No. 35/2020-Customs (N.T./CAA/DRI), dtd. 10-8-2020 [F. No. DRI/HQ-CI/50D/CAA-20/2020] |
199
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| Customs : Case Law Digests - Axles India Ltd. v. Customs & Central Excise Settlement Commission (2020) 94 ITPJ (C) 1012 (Mad-HC) : 2020 TaxPub(EX) 297 (Mad-HC) |
209
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| Customs : Case Law Digests - Ayesha Exports v. UOI & Ors. (2020) 94 ITPJ (C) 1011 (Pat-HC) : 2020 TaxPub(EX) 206 (Pat-HC) : (2020) 371 ELT 353 (Pat) |
208
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| Customs : Case Law Digests - Commr. of Cus. (EP) v. M.V. Shirkar (2020) 94 ITPJ (C) 1014 (Mum-Trib) : 2020 TaxPub(EX) 662 (CESTAT Mumbai) |
211
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| Customs : Case Law Digests - Commr. of Cus. v. Freight Field (Madras) (P) Ltd. (2020) 94 ITPJ (C) 1013 (Mad-HC) : 2020 TaxPub(EX) 321 (Mad-HC) |
210
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| Customs : Case Law Digests - Commr. of Cus. v. Oriental Trimex Ltd. (2020) 94 ITPJ (C) 1009 (Del-Trib) : 2020 TaxPub(EX) 317 (CESTAT New Delhi) |
206
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| Customs : Case Law Digests -Commr. of Cus. v. Radial Rubber Industries (2020) 94 ITPJ (C) 1007 (Del-Trib) : 2020 TaxPub(EX) 339 (CESTAT New Delhi) |
204
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| Customs : Case Law Digests - Goodearth Maritime Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 1016 (Ahm-Trib) : 2020 TaxPub(EX) 319 (CESTAT Ahmedabad) |
213
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| Customs : Case Law Digests - LG Electronics India (P) Ltd. v. Commr. of Cus. & C.E. (2020) 94 ITPJ (C) 1008 (All-Trib) : 2020 TaxPub(EX) 216 (CESTAT, Regional Bench Allahabad) : (2020) 371 ELT 401 (CESTAT, Regional Bench Allahabad) |
205
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| Customs : Case Law Digests - Magnum Chocolatier v. Commr. of Cus. (2020) 94 ITPJ (C) 1018 (Ahm-Trib) : 2020 TaxPub(EX) 162 (CESTAT 'WZ'-Ahd) : (2020) 371 ELT 309 (CESTAT 'WZ'-Ahd) |
215
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| Customs : Case Law Digests - MCT Deluxe Honour Industries (P) Ltd. v. Commr. of Cus. (Export) (2020) 94 ITPJ (C) 1013 (Del-Trib) : 2020 TaxPub(EX) 181 (CESTAT-Del) : (2020) 371 ELT 727 (CESTAT-Del) |
210
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| Customs : Case Law Digests - Messers Lubi Industries LLP v. UOI (2020) 94 ITPJ (C) 1017 (Guj-HC) : 2020 TaxPub(EX) 314 (Guj-HC) |
214
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| Customs : Case Law Digests - Monotech Systems Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 1015 (Chen-Trib) : 2020 TaxPub(EX) 293 (CESTAT Chennai) |
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| Customs : Case Law Digests - New Kamal v. UOI (2020) 94 ITPJ (C) 1009 (Guj-HC) : 2020 TaxPub(EX) 333 (Guj-HC) |
206
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| Customs : Case Law Digests - Radhe Exim (P) Ltd. v. CC (2020) 94 ITPJ (C) 1010 (Ahm-Trib) : 2020 TaxPub(EX) 338 (CESTAT Ahmedabad) |
207
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| Customs : Case Law Digests - Sandvik Asia (P) Ltd. v. C.C. (2020) 94 ITPJ (C) 1020 (Ahm-Trib) : 2020 TaxPub(EX) 346 (CESTAT Ahmedabad) |
216
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| Customs : Case Law Digests - Sea Swan Shipping & Logistics v. Commr. of Cus. (2020) 94 ITPJ (C) 1017 (Chen-Trib) : 2020 TaxPub(EX) 349 (CESTAT Chennai) |
214
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| Customs : Case Law Digests - Shreyansh Marble Tiles (P) Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 1010 (Ahm-Trib) : 2020 TaxPub(EX) 352 (CESTAT Ahmedabad) |
208
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| Customs : Case Law Digests - Sirthai Superware India Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 1019 (Mum-Trib) : 2020 TaxPub(EX) 165 (CESTAT 'WZ'-Mum) : (2020) 371 ELT 324 (CESTAT 'WZ'-Mum) |
216
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| Customs : Case Law Digests - SUPDT. of Cus. v. State of Gujarat & Ors. (2020) 94 ITPJ (C) 1015 (Guj-HC) : 2020 TaxPub(EX) 361 (Guj-HC) |
212
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| Central Excise : Case Law Digests - Balaji Metals v. Commr. of GST (2020) 94 ITPJ (E) 1023 (Del-HC) : 2020 TaxPub(EX) 240 (Del-HC) |
219
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| Central Excise : Case Law Digests - Brindavan Beverages (P) Ltd. v. Commr. of Cus, CE & ST (2020) 94 ITPJ (E) 1026 (All-Trib)(LB) : 2020 TaxPub(EX) 41 (CESTAT-All) : (2019) 29 GSTL 418 (CESTAT-All) |
222
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| Central Excise : Case Law Digests - Commr. of Central Tax v. L.H. Sugar Factories Ltd. (2020) 94 ITPJ (E) 1027 (All-Trib) : 2020 TaxPub(EX) 256 (CESTAT Allahabad) |
223
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| Central Excise : Case Law Digests - DRD Body Tech's (India) (P) Ltd. v. Commr. of Cus. (2020) 94 ITPJ (E) 1025 (Hyd-Trib) : 2020 TaxPub(EX) 244 (CESTAT Hyderabad) |
221
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| Central Excise : Case Law Digests - ELGI Sauer Compressors Ltd. v. Commr. of GST & CE (2020) 94 ITPJ (E) 1023 (Chen-Trib) : 2020 TaxPub(EX) 245 (CESTAT Chennai) |
220
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| Central Excise : Case Law Digests - Farmax India Ltd. v. Commr. of Cus. (2020) 94 ITPJ (E) 1028 (Hyd-Trib) : 2020 TaxPub(EX) 247 (CESTAT Hyderabad) |
224
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| Central Excise : Case Law Digests - Hindustan Copper Ltd. v. CCE & Cus. (2020) 94 ITPJ (E) 1022 (New Del-Trib) : 2020 TaxPub(EX) 248 (CESTAT New Delhi) |
218
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| Central Excise : Case Law Digests - Hitech Arai (P) Ltd. v. Commr. of GST & CE (2020) 94 ITPJ (E) 1022 (Chen-Trib) : 2020 TaxPub(EX) 250 (CESTAT Chennai) |
219
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| Central Excise : Case Law Digests - Honda Motorcycle and Scooter (P) Ltd. v. Commr. of CE & ST (2020) 94 ITPJ (E) 1027 (Chd-Trib) : 2020 TaxPub(EX) 251 (CESTAT Chandigarh) |
223
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| Central Excise : Case Law Digests - J.D. Industries (India) Ltd. v. CCE (2020) 94 ITPJ (E) 1026 (New Del-Trib) : 2020 TaxPub(EX) 252 (CESTAT New Delhi) |
222
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| Central Excise : Case Law Digests - Jay Multti Tech Appellant v. Commr. of GST & CE (2020) 94 ITPJ (E) 1024 (Chen-Trib) : 2020 TaxPub(EX) 253 (CESTAT Chennai) |
220
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| Central Excise : Case Law Digests - Keihin India Manufacturing (P) Ltd. v. Commr. of CGST (2020) 94 ITPJ (E) 1025 (All-HC) : 2020 TaxPub(EX) 254 (All-HC) |
221
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