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ITPJ Vol-96 Issue-4, 20 Dec 2020
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GST : NEWS YOU CAN USE - Centre releases Rs 6,000 crore of GST compensation to 23 states, three Uts 2 >>   
GST : NEWS YOU CAN USE - E-invoicing under GST picks up speed, posts 17% growth in November 2 >>   
GST : NEWS YOU CAN USE - Centre's GST compensation formula gets approval from all states, Uts 3 >>   
GST : NEWS YOU CAN USE - Delhi HC defers case on constitutional validity of NAA under GST system 3 >>   
GST : NEWS YOU CAN USE - GST mop-up crosses Rs 1 trn for second straight month on festive sales 3 >>   
GST : NEWS YOU CAN USE - CBIC tightens noose on those issuing fake GST invoices without Aadhaar 4 >>   
GST : STATUTES - Waiver of Penalty Payable Under Section 125 for Non-Compliance of Provisions of Notification No.14/2020–Central Tax, dated 21st March, 2020—Notification No. 89/2020 – Central Tax, dtd. 29-11-2020 [F. No-CBEC-20/16/38/2020-GST] 5 >>   
GST : STATUTES - Amendment in Notification No.12/2017–Central Tax, dated 28th June, 2017—Notification No. 90/2020 – Central Tax, dtd. 1-12-2020 [F. No. CBEC-20/06/04/2020-GST] 5 >>   
GST : ARTICLES - Works Contract Services Provided to Special Purpose Vehicle of State Government Attracts GST @ 12%—CA. SATYADEV PUROHIT 8 >>   
GST : ARTICLES - Taxability of Hostel Services Provided by Educational Institutions—S. SWAMINATHAN 12 >>   
GST : ARTICLES - Arrest Under GST Regime—DIVYA RATHI 16 >>   
GST : ARTICLES - Judicial Review—A Remedy Against Order of Appellate Authority For Advance Ruling (AAAR) Under GST—ASHISH MITTAL 23 >>   
GST : CASE LAW REPORTS - Aadhaar Wholesale Trading & Distribution Ltd. v. Jt. Commr., CGST (2020) 96 ITPJ (G) 900 (JP-Trib) 68 >>   
GST : CASE LAW REPORTS - Ajanta Soya Ltd. v. Asstt. Commr. CGST (2020) 96 ITPJ (G) 863 (JP-Trib) 34 >>   
GST : CASE LAW REPORTS - Ajay Jagga v. Bhatia Confectioners (2020) 96 ITPJ (G) 921 (NAPA) 87 >>   
GST : CASE LAW REPORTS - Anupama Rana v. Asstt. Commr. of CGST (2020) 96 ITPJ (G) 859 (JP-Trib) 30 >>   
GST : CASE LAW REPORTS - Asstt. Commr. of CGST & CE v. Sutherland Global Services (P) Ltd. (2020) 96 ITPJ (G) 911 (Mad-HC) 78 >>   
GST : CASE LAW REPORTS - Commr. of GST & CE v. Checkpoint Apparel Labeling Solutions India (P) Ltd. (2020) 96 ITPJ (G) 902 (Mad-HC) 70 >>   
GST : CASE LAW REPORTS - Cosmo Films Ltd v. UOI & Ors. (2020) 96 ITPJ (G) 860 (Guj-HC) 31 >>   
GST : CASE LAW REPORTS - Drive Digital v. Dy. Commr. CGST (2020) 96 ITPJ (G) 862 (JP-Trib) 33 >>   
GST : CASE LAW REPORTS - Geep Industries (India) (P) Ltd. v. UOI (2020) 96 ITPJ (G) 917 (Gau-HC) 83 >>   
GST : CASE LAW REPORTS - Girdhari Lal Aggarwal Contractors (P) Ltd. v. State of Haryana & Ors. (2020) 96 ITPJ (G) 915 (P&H-HC) 81 >>   
GST : CASE LAW REPORTS - Hanumanthappa Pathrera Lakshmana v. State, Senior Intelligence Officer, D.G. of GST (Intelligence) (2020) 96 ITPJ (G) 870 (Karn-HC) 40 >>   
GST : CASE LAW REPORTS - Honda Motercycle & Scooter India (P) Ltd. v. Asstt. Commr., CGST (2020) 96 ITPJ (G) 861 (JP-Trib) 32 >>   
GST : CASE LAW REPORTS - Jaycee Punching Solutions (P) Ltd. v. UOI & Ors. (2020) 96 ITPJ (G) 912 (P&H-HC) 79 >>   
GST : CASE LAW REPORTS - KLT Automotive & Tubular Products Ltd. v. UOI & Ors. (2020) 96 ITPJ (G) 949 (Bom-HC) 114 >>   
GST : CASE LAW REPORTS - Kothari Associates v. State of U.P. & Ors. (2020) 96 ITPJ (G) 886 (All-HC) 55 >>   
GST : CASE LAW REPORTS - L.G. Electronics India (P) Ltd. v. Asstt. Commr. of CGST (2020) 96 ITPJ (G) 899 (JP-Trib) 67 >>   
GST : CASE LAW REPORTS - Mahadev Trading Company v. UOI (2020) 96 ITPJ (G) 855 (Guj-HC) 26 >>   
GST : CASE LAW REPORTS - Mahavir Traders v. UOI (2020) 96 ITPJ (G) 857 (Guj-HC) 28 >>   
GST : CASE LAW REPORTS - Meenakshi Trendz v. State of Gujarat (2020) 96 ITPJ (G) 878 (Guj-HC) 48 >>   
GST : CASE LAW REPORTS - Prateek Garg v. Asstt. Commr., CGST (2020) 96 ITPJ (G) 901 (Jp-Trib) 69 >>   
GST : CASE LAW REPORTS - Same Deutzfahr India (P) Ltd. v. State of Telangana (2020) 96 ITPJ (G) 897 (Tel-HC) 65 >>   
GST : CASE LAW REPORTS - Samsung India Electronics (P) Ltd. v. UOI & Ors. (2020) 96 ITPJ (G) 948 (Del-HC) 112 >>   
GST : CASE LAW REPORTS - Saurabh Gahoi v. Pinky Sales (2020) 96 ITPJ (G) 894 (NAPA) 62 >>   
GST : CASE LAW REPORTS - Shashank Thakar v. Alton Buildtech India (P) Ltd. (2020) 96 ITPJ (G) 920 (NAPA) 86 >>   
GST : CASE LAW REPORTS - Softouch Health Care (P) Ltd. v. STO (2020) 96 ITPJ (G) 864 (Ker-HC) 35 >>   
GST : CASE LAW REPORTS - Suresh Kumar P.P. v. Dy. Director, Directorate General of GST Intelligence (DGGI) (2020) 96 ITPJ (G) 866 (Ker-HC) 37 >>   
STATES GST & VAT : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. Hilltop Hirise (P) Ltd. (2020) 96 ITPJ (SG) 952 (Jharkhand-HC) : 2020 TaxPub(VAT) 226 (Jhar-HC) 116 >>   
STATES GST & VAT : ADVANCE RULINGS - ABN Dhruv Autocraft (India) (P) Ltd., In re (2020) 96 ITPJ (SG) 954 (AAR) 117 >>   
STATES GST & VAT : ADVANCE RULINGS - Adarsh Plant Protect Ltd., In re (2020) 96 ITPJ (SG) 955 (AAR) 118 >>   
STATES GST & VAT : ADVANCE RULINGS - Dhirubhai Shah & Co. LLP, In re (2020) 96 ITPJ (SG) 956 (AAR) 119 >>   
STATES GST & VAT : ADVANCE RULINGS - Global Vectra Helicorp Ltd., In re (2020) 96 ITPJ (SG) 957 (AAR) 120 >>   
STATES GST & VAT : ADVANCE RULINGS - Gujarat Ambuja Exports Ltd., In re (2020) 96 ITPJ (SG) 958 (AAR) 121 >>   
STATES GST & VAT : ADVANCE RULINGS - Patrator, In re (2020) 96 ITPJ (SG) 957 (AAR)  SG957 120 >>   
STATES GST & VAT : ADVANCE RULINGS - Ambara, In re (2020) 96 ITPJ (SG) 965 (AAR) 128 >>   
STATES GST & VAT : ADVANCE RULINGS - Ascendas Services (India) (P) Ltd., In re (2020) 96 ITPJ (SG) 972 (AAR) 134 >>   
STATES GST & VAT : ADVANCE RULINGS - Midcon Polymers (P) Ltd., In re (2020) 96 ITPJ (SG) 959 (AAR) 122 >>   
STATES GST & VAT : ADVANCE RULINGS - Tarun Realtors (P) Ltd., In re (2020) 96 ITPJ (SG) 984 (AAR) 145 >>   
STATES GST & VAT : ADVANCE RULINGS - Futuredent, In re (2020) 96 ITPJ (SG) 1007 (AAR) 167 >>   
STATES GST & VAT : ADVANCE RULINGS - Hitachi Power Europe GMBH, In re (2020) 96 ITPJ (SG) 1007 (AAR) 166 >>   
STATES GST & VAT : ADVANCE RULINGS - Liberty Translines, In re (2020) 96 ITPJ (SG) 986 (AAR) 147 >>   
STATES GST & VAT : ADVANCE RULINGS - Rishabh Chopda, In re (2020) 96 ITPJ (SG) 1012 (AAR) 161 >>   
STATES GST & VAT : ADVANCE RULINGS - Woodcraft India Ltd., In re (2020) 96 ITPJ (SG) 997 (AAR) 157 >>   
STATES GST & VAT : CASE LAW DIGESTS - Mohanilal @ Mohanlal Sitani v. State of Orissa (2020) 96 ITPJ (SG) 1016 (Ori-HC) : 2020 TaxPub(VAT) 229 (Ori-HC) 175 >>   
STATES GST & VAT : ADVANCE RULINGS - Navneeth Kumar Talla, In re (2020) 96 ITPJ (SG) 1017 (AAR) 176 >>   
STATES GST & VAT : ADVANCE RULINGS - Tube Investments of India Ltd., In re (2020) 96 ITPJ (SG) 1018 (AAR) 177 >>   
STATES GST & VAT : ADVANCE RULINGS - Maninder Singh (under Trade Name Mideast Pipeline Products), In re (2020) 96 ITPJ (SG) 1023 (AAR) 182 >>   
STATES GST & VAT : ADVANCE RULINGS - Primarc Projects (P) Ltd., In re (2020) 96 ITPJ (SG) 1019 (AAR) 178 >>   
CUSTOMS : NEWS YOU CAN USE - Chinese exports to India decline 13%; India's trade up 16% in 2020 184 >>   
CUSTOMS : NEWS YOU CAN USE - RBI eases banking and document handling procedures for exporters 184 >>   
CUSTOMS : NEWS YOU CAN USE - India's exports fell 9% in Nov, in second straight month of decline 185 >>   
CUSTOMS : STATUTES - Third Party Invoicing in Case of Preferential Certificates of Origin Issued in Terms of DFTP for "Wholly Obtained Goods"—Regarding—Circular No. 53/2020-Customs, dtd. 8-12-2020 [F. No. 21000/11/2013-Director (ICD) 186 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994—Notification No. 111/2020-Customs (N.T.), dtd. 11-12-2020 [F.No.484/51/2019-(LC)] 186 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of ‘Methylene Chloride’ Originating from China PR—Regarding—Notification No. 42/2020-Customs (ADD), dtd. 1-12-2020 [F. No. 354/273/2015-TRU(Pt-I)] 188 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Toluene Di-Isocyanate (TDI)—Regarding—Notification No. 43/2020-Customs (ADD), dtd. 2-12-2020 [F.No. 354/150/2020 –TRU] 189 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of "Cold-Rolled Flat Products of Stainless Steel—Regarding—Notification No. 44/2020-Customs (ADD), dtd. 3-12-2020 [F. No. 354/87/2009-TRU(Pt. V)] 192 >>   
CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty Imposed on “Nylon Tyre Cord Fabric (NTCF)—Notification No. 45/2020-Customs (ADD), dtd. 3-12-20200 [F. No. 354/63/2004–TRU (Pt-IV] 193 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of “Float Glass—Regarding—Notification No. 46/2020-Customs (ADD), dtd. 7-12-2020 [F. No. 354/115/2020-TRU] 193 >>   
CUSTOMS : CASE LAW DIGESTS - Alip Kumar Das v. Commr. of Cus. (2020) 96 ITPJ (C) 1043 (New Del-Trib) : 2020 TaxPub(EX) 941 (CESTAT-NDel)  200 >>   
CUSTOMS : CASE LAW DIGESTS - Ankit Agarwal v. Commr. of Cus. (2020) 96 ITPJ (C) 1042 (Kol-Trib) : 2020 TaxPub(EX) 942 (CESTAT-Kol)  199 >>   
CUSTOMS : CASE LAW DIGESTS - Champion Photostat Industrial Corporation v. Commr. of Cus. (2020) 96 ITPJ (C) 1038 (New Del-Trib) : 2020 TaxPub(EX) 945 (CESTAT-NDel)  196 >>   
CUSTOMS : CASE LAW DIGESTS - Classic Marble Company (P) Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 1038 (Mum-Trib) : 2020 TaxPub(EX) 946 (CESTAT-Mum)  195 >>   
CUSTOMS : CASE LAW DIGESTS - Designated Authority & Ors. v. Andhra Petrochemicals Ltd. (2020) 96 ITPJ (C) 1041 (SC) : 2020 TaxPub(EX) 849 (SC)  198 >>   
CUSTOMS : CASE LAW DIGESTS - Directorate of Revenue (Intelligence) v. Mohammed Nashruddin (2020) 96 ITPJ (C) 1044 (Del-HC) : 2020 TaxPub(EX) 749 (Del-HC) : (2020) 372 ELT 364 (Del)  201 >>   
CUSTOMS : CASE LAW DIGESTS - Lahari Impex (P) Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 1044 (Mad-HC) : 2020 TaxPub(EX) 951 (Mad-HC)  201 >>   
CUSTOMS : CASE LAW DIGESTS - Maruvur Arasi Logistics (P) Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 1042 (Mad-HC) : 2020 TaxPub(EX) 952 (Mad-HC)  199 >>   
CUSTOMS : CASE LAW DIGESTS - Sushil Goel v. Commr. of Cus. (2020) 96 ITPJ (C) 1039 (Mum-Trib) : 2020 TaxPub(EX) 363 (CESTAT Mumbai) 197 >>   
CUSTOMS : CASE LAW DIGESTS - VAS Noorullah & Co. v. Commissioner of Customs (AIR) (2020) 96 ITPJ (C) 1043 (Chen-Trib) : 2020 TaxPub(EX) 751 (CESTAT 'SZ'-Chenn) : (2020) 372 ELT 382 (CESTAT 'SZ'-Chenn)  200 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Aasu Plastic (P) Ltd. v. UOI (2020) 96 ITPJ (E) 1050 (Guj-HC) : 2020 TaxPub(EX) 953 (Guj-HC) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Balajee Steel Industries v. Commr. of Cus., CE & ST (2020) 96 ITPJ (E) 1048 (New-Del-Trib) : 2020 TaxPub(EX) 969 (CESTAT-NDel) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Bank of Maharashtra v. Commr. CGST & CX (2020) 96 ITPJ (E) 1051 (Bom-HC) : 2020 TaxPub(EX) 955 (Bom-HC) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Anmol Biscuits Ltd. (2020) 96 ITPJ (E) 1050 (Kol-Trib) : 2020 TaxPub(EX) 967 (CESTAT-Kol) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Gail (India) Ltd. (2020) 96 ITPJ (E) 1051 (Kol-Trib) : 2020 TaxPub(EX) 1000 (CESTAT-Kol) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Haldia Petrochemicals Ltd. v. CCE & ST (2020) 96 ITPJ (E) 1047 (Kol-Trib) : 2020 TaxPub(EX) 998 (CESTAT-Kol) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Krishi Rasayan Exports (P) Ltd. v. CCE & ST (2020) 96 ITPJ (E) 1047 (Chan-Trib) : 2020 TaxPub(EX) 867 (CESTAT-Chd) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ozone Ayurvedics v. UOI (2020) 96 ITPJ (E) 1049 (Gau-HC) : 2020 TaxPub(EX) 862 (Gau-HC) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - S.A. Khan v. UOI (2020) 96 ITPJ (E) 1048 (Mad-HC) : 2020 TaxPub(EX) 865 (Mad-HC) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shree Ram Hitech Steel and Power (P) Ltd. v. Commr. of Cus. & CE (2020) 96 ITPJ (E) 1049 (Del-Trib) : 2020 TaxPub(EX) 864 (CESTAT-NDel) 205 >>   
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