Please wait.... check your browser settings and enable JavaScript...
ITPJ Vol-95 Issue-2, 20 Sep 2020
Page
Go to Page 0
  Heading

Table of Contents

Page    
GST : NEWS YOU CAN USE - GST compensation row; State govts ask Centre to borrow and pay 2 >>   
GST : NEWS YOU CAN USE - GST compensation cess mop-up rises for first time in five months 2 >>   
GST : NEWS YOU CAN USE - Covid-19 impact; Govt looking at GST rate cut for automobile sector 3 >>   
GST : STATUTES - Further amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 65/2020 – Central Tax, dtd. 1-9-2020 [F.No.CBEC-20/06/07/2019-GST] 4 >>   
GST : ARTICLES - Notice Period Recovery from Employee—Taxability Under GST—CA. SATYADEV PUROHIT 5 >>   
GST : ARTICLES - Input Tax Credit on Goods Vehicles—An Overview—BHUWAN PRAKASH 8 >>   
GST : ARTICLES - Form PMT-09—An Overview—VIKAS AGARWAL 11 >>   
GST : ARTICLES - Orders Imposing Interest Under the GST Act Without SCN & Hearing are not Sustainable—AKHILESH KUMAR SAH 14 >>   
GST : CASE LAW REPORTS - Aargus Global Logistics (P) Ltd. v. Union of India (2020) 95 ITPJ (G) 408 (Del-HC)  138 >>   
GST : CASE LAW REPORTS - Bajrang Trading Co. v. State of U.P. & Ors. (2020) 95 ITPJ (G) 276 (All-HC)  16 >>   
GST : CASE LAW REPORTS - Bhanja Kishore Pradhan v. HCBS Promoters & Developers (P) Ltd. (2020) 95 ITPJ (G) 356 (NAPA)  90 >>   
GST : CASE LAW REPORTS - Director General of Anti-Profiteering v. Gaurav Sharma Food Industries (2020) 95 ITPJ (G) 331 (NAPA)  67 >>   
GST : CASE LAW REPORTS - Honey Macker v. Pivotal Infrastructure (P) Ltd. (2020) 95 ITPJ (G) 318 (NAPA)  54 >>   
GST : CASE LAW REPORTS - Jai Prakash Garg v. Adarsh Thought Works (P) Ltd. (2020) 95 ITPJ (G) 382 (NAPA)  114 >>   
GST : CASE LAW REPORTS - Kapil Dev Sharma v. Vikas Parks (P) Ltd. (2020) 95 ITPJ (G) 375 (NAPA)  108 >>   
GST : CASE LAW REPORTS - L & T Hydrocarbon Engineering Ltd. v. State of Karnataka (2020) 95 ITPJ (G) 297 (Kar-HC)  35 >>   
GST : CASE LAW REPORTS - M. Srinivas v. Vijetha Supermarkets (P) Ltd. (2020) 95 ITPJ (G) 366 (NAPA)  99 >>   
GST : CASE LAW REPORTS - Mahavir Enterprise v. Asstt. CST (2020) 95 ITPJ (G) 287 (Guj-HC)  26 >>   
GST : CASE LAW REPORTS - P.R. Mani Electronics v. UOI (2020) 95 ITPJ (G) 306 (Mad-HC)  44 >>   
GST : CASE LAW REPORTS - Pitambra Books (P) Ltd. v. UOI & Ors. (2020) 95 ITPJ (G) 278 (Del-HC)  18 >>   
GST : CASE LAW REPORTS - Puneet Bansal v. Emaar MGF Land Ltd. (2020) 95 ITPJ (G) 381 (NAPA)  113 >>   
GST : CASE LAW REPORTS - Sawariya Traders v. State of Gujarat (2020) 95 ITPJ (G) 303 (Guj-HC)  41 >>   
GST : CASE LAW REPORTS - Shri Amarjeet Singh Yadav v. Radicon Infrastructure & Housing (P) Ltd. (2020) 95 ITPJ (G) 393 (NAPA)  124 >>   
GST : CASE LAW REPORTS - Subhash Joshi & Anr. v. Director General of GST & Ors. (2020) 95 ITPJ (G) 281 (MP-HC)  21 >>   
STATES GST & VAT : CASE LAW DIGESTS - Infosys Ltd. v. Dy. Commr. of ST & Anr. (2020) 95 ITPJ (SG) 420 (Tel-HC) : 2020 TaxPub(VAT) 119 (Telangana High Court-HC) 149 >>   
STATES GST & VAT : CASE LAW DIGESTS - Prabhu Coke Manufacturing Company v. State of Jharkhand (2020) 95 ITPJ (SG) 420 (Jhar-HC) : 2020 TaxPub(VAT) 85 (Jhar-HC) 150 >>   
STATES GST & VAT : CASE LAW DIGESTS - Moral Alloys (P) Ltd. v. Commr. of Trade & Taxes (2020) 95 ITPJ (SG) 422 (Del-HC) : 2020 TaxPub(VAT) 93 (Del-HC) : (2020) 74 GSTR 375 (Del)  151 >>   
STATES GST & VAT : CASE LAW DIGESTS - Amba Township (P) Ltd., In re (2020) 95 ITPJ (SG) 427 (AAR)  156 >>   
STATES GST & VAT : CASE LAW DIGESTS - Mount FAB Packaging LLP., In re (2020) 95 ITPJ (SG) 423 (AAR)  152 >>   
STATES GST & VAT : CASE LAW DIGESTS - Navbharat LPG Bottling Company, In re (2020) 95 ITPJ (SG) 427 (AAR) 156 >>   
STATES GST & VAT : CASE LAW DIGESTS - Shree Hari Engineers & Contractors, In re (2020) 95 ITPJ (SG) 428 (AAR)  157 >>   
STATES GST & VAT : CASE LAW DIGESTS - Shreeji Shipping, In re (2020) 95 ITPJ (SG) 428 (AAR) 157 >>   
STATES GST & VAT : CASE LAW DIGESTS - Siddhi Marine Services LLP, In re (2020) 95 ITPJ (SG) 429 (AAR)  158 >>   
STATES GST & VAT : CASE LAW DIGESTS - Excise & Taxation Commissioner v. Nivachem (P) Ltd. & Anr. (2020) 95 ITPJ (SG) 436 (P&H-HC) : 2020 TaxPub(VAT) 121 (P&H-HC) : (2020) 75 GSTR 37 (P&H)  164 >>   
STATES GST & VAT : CASE LAW DIGESTS - State of Haryana v. Parul Food Specilities (P) Ltd. & Anr. (2020) 95 ITPJ (SG) 435 (P&H-HC) : 2020 TaxPub(VAT) 83 (P&H-HC) 163 >>   
STATES GST & VAT : CASE LAW DIGESTS - Prasar Bharti Broadcasting Corporation of India, In re (2020) 95 ITPJ (SG) 437 (AAR)  165 >>   
STATES GST & VAT : CASE LAW DIGESTS - DKMS BMST Foundation India, In re (2020) 95 ITPJ (SG) 441 (AAR)  169 >>   
STATES GST & VAT : CASE LAW DIGESTS - ID Fresh Food (India) (P) Ltd., In re (2020) 95 ITPJ (SG) 442 (AAR)  170 >>   
STATES GST & VAT : CASE LAW DIGESTS - Asstt. Commr. (KVAT) CT v. Kunnathukalathil Jewellers (2020) 95 ITPJ (SG) 450 (Ker-HC) : 2020 TaxPub(VAT) 109 (Ker-HC)  177 >>   
STATES GST & VAT : CASE LAW DIGESTS - Priority Gold (P) Ltd. v. Asstt. CST (2020) 95 ITPJ (SG) 450 (Ker-HC) : 2020 TaxPub(VAT) 95 (Ker-HC) : (2020) 74 GSTR 399 (Ker) 178 >>   
STATES GST & VAT : CASE LAW DIGESTS - Nagpur Integrated Township (P) Ltd., In re (2020) 95 ITPJ (SG) 452 (AAR)  179 >>   
STATES GST & VAT : CASE LAW DIGESTS - Rotary Club of Mumbai Queens Necklace, In re (2020) 95 ITPJ (SG) 452 (AAR)  179 >>   
STATES GST & VAT : CASE LAW DIGESTS - JVS Foods (P) Ltd., In re (2020) 95 ITPJ (SG) 453 (AAR)  180 >>   
STATES GST & VAT : CASE LAW DIGESTS - Indus Towers Ltd. v. UOI (2020) 95 ITPJ (SG) 463 (Mad-HC) : 2020 TaxPub(VAT) 107 (Mad-HC)  190 >>   
STATES GST & VAT : CASE LAW DIGESTS - MIOT Hospitals Ltd. v. State of Tamil Nadu (2020) 95 ITPJ (SG) 462 (Mad-HC) : 2020 TaxPub(VAT) 110 (Mad-HC)  189 >>   
STATES GST & VAT : CASE LAW DIGESTS - SPI Cinemas (P) Ltd. v. Commercial Tax Officer (2020) 95 ITPJ (SG) 462 (Mad-HC) : 2020 TaxPub(VAT) 114 (Mad-HC)  188 >>   
STATES GST & VAT : CASE LAW DIGESTS - Cygnus Institute of Gastroenterology v. State Tax Officer & Anr. (2020) 95 ITPJ (SG) 465 (Tel-HC) : 2020 TaxPub(VAT) 115 (Telangana High Court-HC) 192 >>   
STATES GST & VAT : CASE LAW DIGESTS - Hotel Nikhil Sai International Bar & Restaurant v. Asstt. Commr. of ST & Anr. (2020) 95 ITPJ (SG) 465 (Tel-HC) : 2020 TaxPub(VAT) 117 (Telangana High Court-HC) 191 >>   
STATES GST & VAT : CASE LAW DIGESTS - Brite Rubber Processor (P) Ltd. v. State of Tripura (2020) 95 ITPJ (SG) 467 (Tripura-HC) : 2020 TaxPub(VAT) 54 (Tripura High Court-HC) 193 >>   
STATES GST & VAT : CASE LAW DIGESTS - Uttarakhand Forest Development Corporation, In re (2020) 95 ITPJ (SG) 469 (AAR) 194 >>   
STATES GST & VAT : CASE LAW DIGESTS - Delhi Textiles v. Commr. C.T. (2020) 95 ITPJ (SG) 476 (All-HC) : 2020 TaxPub(VAT) 89 (All-HC) : (2020) 74 GSTR 302 (All) 200 >>   
CUSTOMS : NEWS YOU CAN USE - 98% of exporters, especially MSMEs will benefit under MEIS: Piyush Goyal 202 >>   
CUSTOMS : NEWS YOU CAN USE - India ready to sign limited trade deal with US anytime, says Piyush Goyal 202 >>   
CUSTOMS : NEWS YOU CAN USE - Customs to roll out faceless assessment for imported goods from Oct 31 203 >>   
CUSTOMS : NEWS YOU CAN USE - India plans to increase scrutiny on copper, aluminium imports with an eye on China 204 >>   
CUSTOMS : STATUTES - Customs Procedure for Export of Cargo in Containers and Closed Bodied Trucks from ICDs/CFSs Through Land Customs Stations (LCSs)—Reg.—Circular No. 39/2020 Customs, dtd. 4-9-2020 [F.No.550/05/2011-LC] 205 >>   
CUSTOMS : STATUTES - All India Roll-Out of Faceless Assessment—Reg.—Circular No. 40/2020-Customs, dtd. 4-9-2020 [F. No.450/26/2019-Cus IV(Pt.)] 206 >>   
CUSTOMS : STATUTES - Auto Let Export Order Under Express Cargo Clearance System (ECCS)—Reg.—Circular No. 41/2020-Customs, dtd. 7-9-2020 [F. No. 451/13/2020-Cus.V] 219 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 33/2020–Customs, dtd. 7-9-2020 [F. No. 354/100 /2020- TRU] 219 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa—Notification No. 84/2020 - Customs (N.T.), dtd. 3-9-2020 [F.No. 468/01/2020-Cus.V] 220 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 92/2017-Customs (N.T.), dated 28th September, 2017—Notification No.85/2020-Customs (N.T.), dtd. 4-9-2020 [F.No. 437/48/2014- Cus IV] 221 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority—Regarding—Notification No. 86/2020-Customs (N.T.). dtd. 9-9-2020 [F.No.437/I/2020-CusIV] 222 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on ‘Ciprofloxacin Hydrochloride’—Notification No. 28/2020-Customs (ADD), dtd. 2-9-2020 [F.No. 354/95/2020 –TRU] 222 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on ‘Float Glass’—Notification No. 29/2020 -Customs (ADD), dtd. 2-9-2020 [F. No. 354/115/2020-TRU] 224 >>   
CUSTOMS : STATUTES - Common Adjudicating Authority—Appointment of—Notification No. 40/ 2020-Customs (N.T./CAA/DRI), dtd. 31-8-2020 [F. No. DRI/HQ-CI/50D/CAA-25/2020] 225 >>   
CUSTOMS : STATUTES - Common Adjudicating Authority—Appointment of—Notification No. 41/2020-Customs (N.T./CAA/DRI), dtd. 3-9-2020 [F. No. DRI/HQ-CI/50D/CAA-27/2020] 227 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 128/2016-Customs (N.T.) dated 25-10-2016—Notification No. 42/2020-Customs (N.T./CAA/DRI), dtd. 3-9-2020 [F. No. DRI/HQ-CI/50D/CAA-28/2020] 228 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority—Notification No. 43/2020-Customs (N.T./CAA/DRI), dtd. 10-9-2020 [F. No. DRI/HQ-CI/50D/CAA-26/2020] 229 >>   
CUSTOMS : CASE LAW DIGESTS - Asean Cableship (P) Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 525 (Bang-Trib) : 2020 TaxPub(EX) 287 (CESTAT Bangalore) 246 >>   
CUSTOMS : CASE LAW DIGESTS - Asian Food Industries & Ors. v. Union of India & Ors. (2020) 95 ITPJ (C) 520 (Guj-HC) : 2020 TaxPub(EX) 288 (Guj-HC)  241 >>   
CUSTOMS : CASE LAW DIGESTS - Chinta Haran Ojha v. Pr. Commr. of Cus. (2020) 95 ITPJ (C) 523 (Del-Trib) : 2020 TaxPub(EX) 354 (CESTAT New Delhi) 244 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. & Anr. v. Sanwar Agarwal (2020) 95 ITPJ (C) 529 (Cal-HC) : 2020 TaxPub(EX) 347 (Cal-HC)  250 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Sakthi Sugars Ltd. (2020) 95 ITPJ (C) 514 (Chen-Trib) : 2020 TaxPub(EX) 345 (CESTAT Chennai) 235 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Steel Authority of India Ltd. (2020) 95 ITPJ (C) 512 (SC) : 2020 TaxPub(EX) 357 (SC)  234 >>   
CUSTOMS : CASE LAW DIGESTS - Dinesh Bansal v. Commr. of Cus. (2020) 95 ITPJ (C) 523 (Del-Trib) : 2020 TaxPub(EX) 355 (CESTAT New Delhi)  244 >>   
CUSTOMS : CASE LAW DIGESTS - GSEC Ltd. v. CCE & ST (2020) 95 ITPJ (C) 512 (Bang-Trib) : 2020 TaxPub(EX) 307 (CESTAT Bangalore) 233 >>   
CUSTOMS : CASE LAW DIGESTS - Gulab Impex Enterprises Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 529 (CESTAT) : 2020 TaxPub(EX) 308 (CESTAT New Delhi) 249 >>   
CUSTOMS : CASE LAW DIGESTS - Indian Farmers Fertilizers Co-Operative Ltd. v. Pr. Commr. of Cus. (2020) 95 ITPJ (C) 511 (Ahm-Trib) : 2020 TaxPub(EX) 309 (CESTAT Ahmedabad)  232 >>   
CUSTOMS : CASE LAW DIGESTS - Lilaram Arjandas Asudani v. UOI (2020) 95 ITPJ (C) 528 (Guj-HC) : 2020 TaxPub(EX) 328 (Guj-HC)  248 >>   
CUSTOMS : CASE LAW DIGESTS - Multitex Filtration Engineers Ltd. v. UOI & Ors. (2020) 95 ITPJ (C) 516 (Del-HC) : 2020 TaxPub(EX) 316 (Del-HC)  238 >>   
CUSTOMS : CASE LAW DIGESTS - Overseas Warehousing (P) Ltd. v. CC (2020) 95 ITPJ (C) 520 (Chan-Trib) : 2020 TaxPub(EX) 334 (CESTAT Chandigarh)  241 >>   
CUSTOMS : CASE LAW DIGESTS - Pr. Commr. of Cus. v. Sea Queen Shipping Services (P) Ltd. (2020) 95 ITPJ (C) 528 (Mad-HC) : 2020 TaxPub(EX) 348 (Mad-HC)  249 >>   
CUSTOMS : CASE LAW DIGESTS - Prince Spintex (P) Ltd. v. UOI (2020) 95 ITPJ (C) 518 (Guj-HC) : 2020 TaxPub(EX) 337 (Guj-HC)  239 >>   
CUSTOMS : CASE LAW DIGESTS - Rajesh Lapang v. Commr. of Cus. (2020) 95 ITPJ (C) 517 (Kol-Trib) : 2020 TaxPub(EX) 200 (CESTAT 'EZ'-Kol) : (2020) 371 ELT 811 (CESTAT 'EZ'-Kol)  238 >>   
CUSTOMS : CASE LAW DIGESTS - Rishad Shipping & Clearing Agency Ltd. v. CCE & CGST (2020) 95 ITPJ (C) 526 (Del-Trib) : 2020 TaxPub(EX) 326 (CESTAT New Delhi) 247 >>   
CUSTOMS : CASE LAW DIGESTS - Sahuwala High Pressure v. Commr. of Cus. & ST (2020) 95 ITPJ (C) 521 (Hyd-Trib) : 2020 TaxPub(EX) 341 (CESTAT Hyderabad)  242 >>   
CUSTOMS : CASE LAW DIGESTS - Sahuwala High Pressure v. Commr. of Cus. ST (2020) 95 ITPJ (C) 513 (Hyd-Trib) : 2020 TaxPub(EX) 342 (CESTAT Hyderabad) 234 >>   
CUSTOMS : CASE LAW DIGESTS - Sainest Tubes (P) Ltd. v. C.C. (2020) 95 ITPJ (C) 515 (Ahm-Trib) : 2020 TaxPub(EX) 344 (CESTAT Ahmedabad)  236 >>   
CUSTOMS : CASE LAW DIGESTS - Segudawood Ameer v. Addl. Commr. of Cus. (2020) 95 ITPJ (C) 524 (Mad-HC) : 2020 TaxPub(EX) 350 (Mad-HC)  245 >>   
CUSTOMS : CASE LAW DIGESTS - Sesa Goa Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 511 (Hyd-Trib) : 2020 TaxPub(EX) 351 (CESTAT Hyderabad)  232 >>   
CUSTOMS : CASE LAW DIGESTS - Steer Overseas (P) Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 516 (Hyd-Trib) : 2020 TaxPub(EX) 358 (CESTAT Hyderabad)  237 >>   
CUSTOMS : CASE LAW DIGESTS - Sunchan Trading Co. v. Commr. of Cus. (2020) 95 ITPJ (C) 519 (Mad-HC) : 2020 TaxPub(EX) 359 (Mad-HC)  240 >>   
CUSTOMS : CASE LAW DIGESTS - Sunil Purshottam Mohatta v. State of Gujarat & Ors. (2020) 95 ITPJ (C) 522 (Guj-HC) : 2020 TaxPub(EX) 360 (Guj-HC)  242 >>   
CUSTOMS : CASE LAW DIGESTS - Super Traxim v. UOI & Ors. (2020) 95 ITPJ (C) 522 (All-HC) : 2020 TaxPub(EX) 362 (All-HC)  243 >>   
CUSTOMS : CASE LAW DIGESTS - UOI v. Rose Zinc Ltd. & Ors. (2020) 95 ITPJ (C) 527 (Del-HC) : 2020 TaxPub(EX) 204 (Del-HC) : (2020) 371 ELT 348 (Del)  248 >>   
CUSTOMS : CASE LAW DIGESTS - Variety Lumbers (P) Ltd. v. UOI (2020) 95 ITPJ (C) 518 (Guj-HC) : 2020 TaxPub(EX) 364 (Guj-HC)  239 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr, C.E., Cus. & S.T. v Salasar Sponge & Power Ltd. (2020) 95 ITPJ (E) 533 (CHG-Trib) : 2020 TaxPub(EX) 153 (Chhatt-HC) : (2020) 371 ELT 256 (Chhatt) 253 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. Of CE & ST v. Som Flavour Masala (P) Ltd. (2020) 95 ITPJ (E) 532 (Chd-Trib) : 2020 TaxPub(EX) 690 (CESTAT Chandigarh) 252 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ghodawat Foods International (P) Ltd. v. Commr. Of C.T. & C.E. (2020) 95 ITPJ (E) 535 (Bang-Trib) : 2020 TaxPub(EX) 159 (CESTAT 'SZ'-Bang) : (2020) 371 ELT 299 (CESTAT 'SZ'-Bang) 255 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Krupa Trading Company v. CCE & Ser. Tax (2020) 95 ITPJ (E) 534 (Ahd-Trib) : 2020 TaxPub(EX) 255 (CESTAT Ahmedabad) 254 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mahindra Ltd. v. Commissioner of Central Tax & GST (2020) 95 ITPJ (E) 532 (Bom-HC) : 2020 TaxPub(EX) 257 (Bom-HC) 253 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mangalam Cement Ltd. v. Commr. Of CGST (2020) 95 ITPJ (E) 534 (Del-Trib) : 2020 TaxPub(EX) 670 (CESTAT New Delhi) 255 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur