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ITPJ Vol-95 Issue-3, 05 Oct 2020
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GST : NEWS YOU CAN USE - GST e-invoicing mandatory for B2B transactions from October 2 >>   
GST : NEWS YOU CAN USE - No "Diversion" Of GST Compensation, Says Centre After Auditor's Report 2 >>   
GST : STATUTES - Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 66/2020 – Central Tax, dtd. 21-9-2020 [F.No.CBEC-20/06/08/2019-GST] 4 >>   
GST : STATUTES - Further Amendments in Notification No. 73/2017–Central Tax, dated 29th December, 2017—Notification No 67/2020 – Central Tax, dtd. 21-9-2020 [F. No. CBEC-20/06/08/2019-GST] 5 >>   
GST : STATUTES - Waiver of the Amount of Late Fee Payable Under Section 47—FORM GSTR-10-Reg.—Notification No. 68/2020 – Central Tax, dtd. 21-9-2020 [F. No. CBEC-20/06/08/2019-GST] 5 >>   
GST : STATUTES - Corrigendum to Notification No. 68/2020-Central Tax, dated 21st September, 2020—Corrigendum, dtd. 22-9-2020 [F. No. CBEC-20/06/08/2019-GST] 6 >>   
GST : ARTICLES - Allowability of Input Tax Credit on Cash Carry Vans— CA. SATYADEV PUROHIT 7 >>   
GST : ARTICLES - Analysis of Recent Advance Ruling on Taxability of Merchant Trade Transactions—DIVYA RATHI 9 >>   
GST : ARTICLES - ITC on Goods Destroyed During Lockdown—S. SWAMINATHAN 14 >>   
GST : ARTICLES - Interest to be Charged on Net Tax Liability on Late GST Payments from September 1—DIVYA RATHI 16 >>   
GST : QUERY AND REPLY - Insurance Claim for Loss of Stock in Transit 21 >>   
GST : CASE LAW REPORTS - Amit Beriwal v. State of Odisha (2020) 95 ITPJ (G) 669 (ORS-HC)  127 >>   
GST : CASE LAW REPORTS - Anup Ashopa v. UOI (2020) 95 ITPJ (G) 679 (Raj-HC)  135 >>   
GST : CASE LAW REPORTS - Apoorve Talera v. Litecon Industries (P) Ltd. (2020) 95 ITPJ (G) 687 (NAPA)  143 >>   
GST : CASE LAW REPORTS - Bharti Airtel Ltd. v. Union of India & Ors. (2020) 95 ITPJ (G) 563 (Del-HC)  26 >>   
GST : CASE LAW REPORTS - Cubicon Building Service (P) Ltd. v. State of U.P. & Ors. (2020) 95 ITPJ (G) 562 (All-HC)  24 >>   
GST : CASE LAW REPORTS - Director General of Anti-Profiteering v. Neeva Foods (P) Ltd. (2020) 95 ITPJ (G) 692 (NAPA)  148 >>   
GST : CASE LAW REPORTS - Dy. Commr. of State Tax v. LE Reve (P) Ltd. (2020) 95 ITPJ (G) 690 (NAPA) 146 >>   
GST : CASE LAW REPORTS - Kohitoor Transport LLP v. State of Gujarat (2020) 95 ITPJ (G) 663 (Guj-HC)  121 >>   
GST : CASE LAW REPORTS - Mahalakshmi Packagers Manufacture v. ACST & E-Cum-Proper Officer (2020) 95 ITPJ (G) 642 (HP-AA) 101 >>   
GST : CASE LAW REPORTS - OM Dutt v. ACSTE-Cum-Proper Officer (2020) 95 ITPJ (G) 657 (HP-Bench) 115 >>   
GST : CASE LAW REPORTS - Parvez Khan v. Pearlite Real Properties (P) Ltd. (2020) 95 ITPJ (G) 691 (NAPA) 147 >>   
GST : CASE LAW REPORTS - Pr. Commr. of CT & CE v. Prasad Media Corporation (P) Ltd. (2020) 95 ITPJ (G) 689 (NAPA) 145 >>   
GST : CASE LAW REPORTS - Rahul Sharma v. Mataji Paints & Hardware (2020) 95 ITPJ (G) 695 (NAPA) 151 >>   
GST : CASE LAW REPORTS - Rahul Sharma v. Samsonite India (2020) 95 ITPJ (G) 688 (NAPA)  144 >>   
GST : CASE LAW REPORTS - Ratanjyot Steel & Pipes (P) Ltd. v. Union of India (2020) 95 ITPJ (G) 682 (Guj-HC)  139 >>   
GST : CASE LAW REPORTS - Rathi Iron & Steel Industries Ltd. v. UOI & Ors. (2020) 95 ITPJ (G) 680 (MP-HC)  137 >>   
GST : CASE LAW REPORTS - Rekha Ghanshyam Rajai v. State of Gujarat (2020) 95 ITPJ (G) 652 (Guj-HC)  111 >>   
GST : CASE LAW REPORTS - RR India (P) Ltd. v. UOI & Ors. (2020) 95 ITPJ (G) 636 (Del-HC)  95 >>   
GST : CASE LAW REPORTS - Sandeep Goyal v. Union of India (2020) 95 ITPJ (G) 668 (SC-Ind)  126 >>   
GST : CASE LAW REPORTS - Shree Radhe Steel v. State of Gujarat (2020) 95 ITPJ (G) 648 (Guj-HC)  106 >>   
GST : CASE LAW REPORTS - Singal Road Carrier v. State of Gujarat (2020) 95 ITPJ (G) 638 (Guj-HC) 97 >>   
GST : CASE LAW REPORTS - Topline Switchgear (P) Ltd. v. Union of India (2020) 95 ITPJ (G) 684 (Guj-HC)  141 >>   
GST : CASE LAW REPORTS - Union of India v. Willowood Chemicals (P) Ltd. (2020) 95 ITPJ (G) 625 (Guj-HC)  84 >>   
GST : CASE LAW REPORTS - UOI v. Saraf Natural Stone (2020) 95 ITPJ (G) 631 (Guj-HC)  90 >>   
GST : CASE LAW REPORTS - VKC Footsteps India (P) Ltd. v. UOI & Ors. (2020) 95 ITPJ (G) 580 (Guj-HC) 41 >>   
GST : CASE LAW REPORTS - Zero Discharge Technologies (P) Ltd. v. State Tax Officer (2020) 95 ITPJ (G) 559 (Ker-HC)  22 >>   
GST : CASE LAW REPORTS - Zones Corporate Solutions (P) Ltd. v. Commr. of CGST & Anr. (2020) 95 ITPJ (G) 578 (Del-HC)  39 >>   
STATES GST & VAT : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. State of Haryana & Ors. (2020) 95 ITPJ (SG) 698 (P&H-HC) : 2020 TaxPub(VAT) 118 (P&H-HC) 154 >>   
STATES GST & VAT : CASE LAW DIGESTS - URC Construction (P) Ltd., In re (2020) 95 ITPJ (SG) 699 (AAR) 155 >>   
STATES GST & VAT : CASE LAW DIGESTS - Oceanus Dwellings (P) Ltd. v. State Tax Officer (2020) 95 ITPJ (SG) 704 (Ker-HC) : 2020 TaxPub(VAT) 122 (Ker-HC) 160 >>   
STATES GST & VAT : CASE LAW DIGESTS - Indo Thai Securities Ltd., In re (2020) 95 ITPJ (SG) 705 (AAR) 161 >>   
STATES GST & VAT : CASE LAW DIGESTS - Madhya Pradesh Power Generating Company Ltd., In re (2020) 95 ITPJ (SG) 711 (AAR) 166 >>   
STATES GST & VAT : CASE LAW DIGESTS - NMDC Ltd., In re (2020) 95 ITPJ (SG) 716 (AAR) 171 >>   
STATES GST & VAT : CASE LAW DIGESTS - Prakash Chand Jain, In re (2020) 95 ITPJ (SG) 734 (AAR) 188 >>   
STATES GST & VAT : CASE LAW DIGESTS - VFS Global Services (P) Ltd., In re (2020) 95 ITPJ (SG) 746 (AAR) 198 >>   
STATES GST & VAT : CASE LAW DIGESTS - Vilas Chandanmal Gandhi, In re (2020) 95 ITPJ (SG) 757 (AAR) 209 >>   
STATES GST & VAT : CASE LAW DIGESTS - Wise Design Communications (P) Ltd., In re (2020) 95 ITPJ (SG) 764 (AAR) 215 >>   
STATES GST & VAT : CASE LAW DIGESTS - Yash Nirman Engineers & Contractor, In re (2020) 95 ITPJ (SG) 740 (AAR) 193 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sumit Wool Processor v. State of Punjab & Ors. (2020) 95 ITPJ (SG) 768 (P&H-HC) : 2020 TaxPub(VAT) 125 (P&H-HC) : (2020) 75 GSTR 14 (P&H) 219 >>   
STATES GST & VAT : CASE LAW DIGESTS - Kotak Mahindra Bank Ltd. v. Commercial Tax Officer (2020) 95 ITPJ (SG) 769 (Mad-HC) : 2020 TaxPub(VAT) 108 (Mad-HC) 220 >>   
STATES GST & VAT : CASE LAW DIGESTS - Ramanuja Hotels (P) Ltd. v. Commercial Tax Officer (2020) 95 ITPJ (SG) 771 (Mad-HC) : 2020 TaxPub(VAT) 112 (Mad-HC) 222 >>   
STATES GST & VAT : CASE LAW DIGESTS - TVL. Unique Traders v. Commercial Tax Oficer (2020) 95 ITPJ (SG) 770 (Mad-HC) : 2020 TaxPub(VAT) 126 (Mad-HC) 221 >>   
STATES GST & VAT : CASE LAW DIGESTS - Visteon Automotive Systems (P) Ltd. v. Dy. CIT (2020) 95 ITPJ (SG) 771 (Mad-HC) : 2020 TaxPub(VAT) 127 (Mad-HC) 222 >>   
STATES GST & VAT : CASE LAW DIGESTS - Newsco International Energy Services Inc. Canada v. State of Tripura & Ors. (2020) 95 ITPJ (SG) 773 (Tri-HC) : 2020 TaxPub(VAT) 32 (Tripura High Court-HC) : (2020) 73 GSTR 225 (Tripura High Court) 223 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sakshi Jhajharia, In re (2020) 95 ITPJ (SG) 779 (AAR) 228 >>   
STATES GST & VAT : CASE LAW DIGESTS - West Bengal Medical Services Corporation Ltd., In re (2020) 95 ITPJ (SG) 774 (AAR) 224 >>   
STATES GST & VAT : CASE LAW DIGESTS - Raj Kumar Gupta v. Dy. CCT (2020) 95 ITPJ (SG) 782 (WBTT) : 2020 TaxPub(VAT) 139 (WBTT) : (2020) 75 GSTR 520 (WBTT) 232 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 34/2020-Customs, dtd. 17-9-2020 [F. No. 354/368/2017-TRU] 234 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 87/2020-Customs (N.T.), dtd. 15-9-2020 [F. No. 467/01/2020 -Cus-V] 234 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of each of Foreign Currencies Specified into Indian Rupees and Vice Versa—Notification No. 88/2020 - Customs (N.T.), dtd. 17-9-2020 [F.No. 468/01/2020-Cus.V] 236 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 40/2012-Customs (N.T.), dated 2nd May, 2012—Notification No. 89/2020- Customs(N.T.), dtd. 17-9-2020 [F. No. 450/47/2019-Cus.IV] 237 >>   
CUSTOMS : STATUTES - Bill of Entry (Forms) (Amendment) Regulations, 2020—Notification No. 90/2020-Customs (N.T.), dtd. 17-9-2020 [F.No.450/108/2017-Cus IV] 238 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 91/2020-Customs (N.T.), dtd. 24-9-2020 [F. No. 467/01/2020 -Cus-V] 239 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 92/2020-Customs (N.T.), dtd. 28-9-2020 [F. No. 467/01/2020 -Cus-V] 241 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority-Regarding—Notification No. 44/2020-Customs (N.T./CAA/DRI), dtd. 14-9-2020 [F. No. DRI/HQ-CI/50D/CAA-29/2020] 242 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 31/2020-Customs (N.T./CAA/DRI) dated 31.07.2020 Published vide S.O. 2628(E) dated 06.08.2020—Notification No. 45/2020-Customs (N.T./CAA/DRI), dtd. 17-9-2020 [F. No. DRI/HQ-CI/50D/CAA-17/2020] 244 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority—Regarding—Notification No. 46/2020-Customs (N.T./CAA/DRI), dtd. 17-9-2020 [F. No. DRI/HQ-CI/50D/CAA-31/2020] 245 >>   
CUSTOMS : CASE LAW DIGESTS - Asian Tire Factory Ltd. v. CCE & ST (2020) 95 ITPJ (C) 803 (Chd-Trib) : 2020 TaxPub(EX) 3 (CESTAT-Chd) : (2019) 27 GSTL 219 (CESTAT-Chd)  252 >>   
CUSTOMS : CASE LAW DIGESTS - Aurobindo Pharma Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 805 (Hyd-Trib) : 2020 TaxPub(EX) 782 (CESTAT-Hyd) : (2020) 372 ELT 622 (CESTAT-Hyd)  254 >>   
CUSTOMS : CASE LAW DIGESTS - Chetan Mayach v. Commr. of Cus. (2020) 95 ITPJ (C) 799 (New Del-Trib) : 2020 TaxPub(EX) 785 (CESTAT-NDel)  248 >>   
CUSTOMS : CASE LAW DIGESTS - Cochin Air Cargo Clearing House v. Commr. of Cus. (2020) 95 ITPJ (C) 806 (Bang-Trib) : 2020 TaxPub(EX) 714 (CESTAT-Bang)  255 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. (Airport & Admn.) v. Jet Airways (India) Ltd. (2020) 95 ITPJ (C) 797 (Kol-Trib) : 2020 TaxPub(EX) 778 (CESTAT 'EZ'-Kol) : (2020) 372 ELT 596 (CESTAT 'EZ'-Kol)  246 >>   
CUSTOMS : CASE LAW DIGESTS - Magotteaux Co. Ltd. v. Directorate General of Trade Remedies (2020) 95 ITPJ (C) 798 (Del-Trib) : 2020 TaxPub(EX) 729 (CESTAT-NDel) 248 >>   
CUSTOMS : CASE LAW DIGESTS - Manmohan Patwa v. UOI & Ors. (2020) 95 ITPJ (C) 801 (All-HC) : 2020 TaxPub(EX) 330 (All-HC)  250 >>   
CUSTOMS : CASE LAW DIGESTS - Messrs Anita Exports v. UOI (2020) 95 ITPJ (C) 797 (Guj-HC) : 2020 TaxPub(EX) 315 (Guj-HC)  247 >>   
CUSTOMS : CASE LAW DIGESTS - N.T. Rama Rao & Co. v. Commr. of Cus. (2020) 95 ITPJ (C) 802 (Chen-Trib) : 2020 TaxPub(EX) 195 (CESTAT 'SZ'-Chenn) : (2020) 371 ELT 789 (CESTAT 'SZ'-Chenn)  251 >>   
CUSTOMS : CASE LAW DIGESTS - Parsvnath Metals v. Commr. of Cus. (2020) 95 ITPJ (C) 801 (Ahm-Trib) : 2020 TaxPub(EX) 318 (CESTAT Ahmedabad) 250 >>   
CUSTOMS : CASE LAW DIGESTS - Prerna Singh v. Commr. of Cus. (Import-II) (2020) 95 ITPJ (C) 800 (Mum-Trib) : 2020 TaxPub(EX) 780 (CESTAT 'WZ'-Mum) : (2020) 372 ELT 610 (CESTAT 'WZ'-Mum)  249 >>   
CUSTOMS : CASE LAW DIGESTS - Ramesh Chadha v. Pr. Commr. of Cus. (2020) 95 ITPJ (C) 800 (Del-HC) : 2020 TaxPub(EX) 783 (Del-HC) 249 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Bharat Alloys (P) Ltd. v. Commr. of CGST & CE (2020) 95 ITPJ (E) 809 (Kol-Trib) : 2020 TaxPub(EX) 708 (CESTAT Kolkata)  258 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Biomax Life Sciences Ltd. v. Commr. of Cus., CE & ST (2020) 95 ITPJ (E) 811 (Hyd-Trib) : 2020 TaxPub(EX) 786 (CESTAT-Hyd) 261 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Campco Chocolate Factory v. CCE (2020) 95 ITPJ (E) 810 (Bang-Trib) : 2020 TaxPub(EX) 734 (CESTAT-Bang) 259 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Golden Chocolate (P) Ltd. v. Commr. of CGST (2020) 95 ITPJ (E) 808 (Del-Trib) : 2020 TaxPub(EX) 717 (CESTAT-NDel) 258 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - H.L. Passey Engineering (P) Ltd. v. Pr. Commr. of CGST & CE (2020) 95 ITPJ (E) 808 (Del-Trib) : 2020 TaxPub(EX) 718 (CESTAT-NDel) 257 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Jai Balaji Jyoti Steel Ltd. v. CCE & Cus. (2020) 95 ITPJ (E) 812 (Kol-Trib) : 2020 TaxPub(EX) 737 (CESTAT-Kol)  262 >>   
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