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ITPJ Vol-99 Issue-1, 05-May-2021
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GST : NEWS YOU CAN USE - Central Govt.'s indirect tax collection up 12% in F.Y. 2020-21, GST number falls 2 >>   
GST : NEWS YOU CAN USE - GST rate tussle over flavoured milk 2 >>   
GST : NEWS YOU CAN USE - Hold urgent GST meet to cut tax on key medicines, equipment : States 3 >>   
GST : NEWS YOU CAN USE - GST Officers to soon have real-time data on vehicles moving without e-way 4 >>   
GST : STATUTES - Central Goods and Services Tax (Second Amendment) Rules, 2021—No. 07/2021-Cenrral Tax [F.No. CBEC-20/06/08/2020-GST], dt. 27-4-2021 5 >>   
GST : ARTICLES - Inspection of Goods in Transit—Powers Thereof—CA. JYOTI JAIN 6 >>   
GST : ARTICLES - Adjudication Order not Uploaded on GST Portal—Time Period for Filing Appeal—CA. S.D. PUROHIT 9 >>   
GST : ARTICLES - Works Contract Services Under GST—A Compendium Regarding Development/Changes in the Law—HEMANT KUMAR GUPTA 12 >>   
GST : ARTICLES - Interest, Penalties and Prosecution Vis-a-vis Input Tax Credit—CA. S.D. PUROHIT 23 >>   
GST : MINI BOOK - Composition Schemes Under GST 31 >>   
GST : CASE LAW REPORTS - Amplexor India (P) Ltd. v. UOI & Ors. (2021) 99 ITPJ (G) 96 (Mad-HC)  91 >>   
GST : CASE LAW REPORTS - Arasuri Transport Co. v. UOI (2021) 99 ITPJ (G) 75 (Guj-HC)  72 >>   
GST : CASE LAW REPORTS - B.M. Patel & Co. v. STO (2021) 99 ITPJ (G) 102 (Mad-HC)  96 >>   
GST : CASE LAW REPORTS - Commr. of CGST v. Amit Bindal (2021) 99 ITPJ (G) 84 (Patiala-House Court)  80 >>   
GST : CASE LAW REPORTS - Ganesh Enterprises, In re G71 (2021) 99 ITPJ (G) 71 (CGST)  68 >>   
GST : CASE LAW REPORTS - Harish Kumar Rampal v. Directorate General of GST Intelligence (DGGI) (2021) 99 ITPJ (G) 87 (Patiala-House Court)  82 >>   
GST : CASE LAW REPORTS - Kamal Hasan v. Dy. Commr., CGST (2021) 99 ITPJ (G) 93 (CIT(A)-Jp-Trib)  88 >>   
GST : CASE LAW REPORTS - Lupita Saluja v. DGGI & Anr. (2021) 99 ITPJ (G) 80 (Del-HC)  76 >>   
GST : CASE LAW REPORTS - Navneet Singh v. Commr. of Central Tax (GST) (2021) 99 ITPJ (G) 90 (Patiala-HC)  85 >>   
GST : CASE LAW REPORTS - Soumya Ranjan Kar v. State of Odisha (2021) 99 ITPJ (G) 98 (Ori-HC) 93 >>   
GST : CASE LAW REPORTS - TCI Hi Ways (P) Ltd. v. Asstt. STO (2021) 99 ITPJ (G) 70 (Ker-HC)  67 >>   
STATES GST & VAT : CASE LAW DIGESTS - Noyyal Common Effluent Treatment Company Ltd. v. Asstt. Commr. (CT) (2021) 99 ITPJ (SG) 105 (Mad-HC) : 2021 TaxPub(VAT) 102 (Mad-HC) 100 >>   
STATES GST & VAT : CASE LAW DIGESTS - State of Chhattisgarh v. Pvr Ltd. (2021) 99 ITPJ (SG) 106 (Chattis-HC) : 2021 TaxPub(VAT) 94 (Chhatt-HC) 101 >>   
STATES GST & VAT : ADVANCE RULINGS - Abdulwahid Shamsudin Malik (Iqra Traders), In re (2021) 99 ITPJ (SG) 112 (AAR) 106 >>   
STATES GST & VAT : ADVANCE RULINGS - Altis Finechem (P.) Ltd., In re (2021) 99 ITPJ (SG) 108 (AAR)  103 >>   
STATES GST & VAT : ADVANCE RULINGS - Dipakkumar Kantilal Chotai, In re (2021) 99 ITPJ (SG) 112 (AAR)  107 >>   
STATES GST & VAT : ADVANCE RULINGS - Gujarat State Road Development Corporation Ltd., In re (2021) 99 ITPJ (SG) 115 (AAR) 109 >>   
STATES GST & VAT : ADVANCE RULINGS - Ini Design Studio (P) Ltd., In re (2021) 99 ITPJ (SG) 109 (AAR) 104 >>   
STATES GST & VAT : ADVANCE RULINGS - Jinmagal Corporation, In re (2021) 99 ITPJ (SG) 111 (AAR) 105 >>   
STATES GST & VAT : ADVANCE RULINGS - Nirma University, In re (2021) 99 ITPJ (SG) 107 (AAR) 102 >>   
STATES GST & VAT : ADVANCE RULINGS - Shree Swaminarayan Foods (P) Ltd., In re (2021) 99 ITPJ (SG) 114 (AAR)  108 >>   
STATES GST & VAT : ADVANCE RULINGS - Shukla Ashar Impex (P) Ltd., In re (2021) 99 ITPJ (SG) 115 (AAR)  109 >>   
STATES GST & VAT : ADVANCE RULINGS - Vishv Enterprise, In re (2021) 99 ITPJ (SG) 108 (AAR)   103 >>   
STATES GST & VAT : CASE LAW DIGESTS - Rajeshkumar Chandulal Modh v. State of Gujarat (2021) 99 ITPJ (SG) 118 (Guj-HC : 2021 TaxPub(VAT) 118 (Guj-HC) 112 >>   
STATES GST & VAT : CASE LAW DIGESTS - Saurashtra Ferrous (P). Ltd. v. STO (2021) 99 ITPJ (SG) 116 (Guj-HC) : 2021 TaxPub(VAT) 105 (Guj-HC) 111 >>   
STATES GST & VAT : CASE LAW DIGESTS - Vihabhai Shivdas Patel v. CTO (2021) 99 ITPJ (SG) 117 (Guj-HC) : 2021 TaxPub(VAT) 113 (Guj-HC) 112 >>   
STATES GST & VAT : ADVANCE RULINGS - Jewel Classic Hotels (P) Ltd., In re (2021) 99 ITPJ (SG) 119 (AAR) 113 >>   
STATES GST & VAT : ADVANCE RULINGS - Sincere Marketing Services (P.) Ltd., In re (2021) 99 ITPJ (SG) 120 (AAR) 114 >>   
STATES GST & VAT : CASE LAW DIGESTS - WS Retail Services (P) Ltd. v. State of Jharkhand (2021) 99 ITPJ (SG) 122 (Jharkhand-HC) : 2021 TaxPub(VAT) 114 (Jhar-HC) 116 >>   
STATES GST & VAT : ADVANCE RULINGS - CE-Chem Pharmaceuticals (P.) Ltd., In re (2021) 99 ITPJ (SG) 125 (AAR) 119 >>   
STATES GST & VAT : ADVANCE RULINGS - Durga Projects & Infrastructure (P) Ltd., In re (2021) 99 ITPJ (SG) 123 (AAR) 117 >>   
STATES GST & VAT : ADVANCE RULINGS - Fraunhofer-Gesellschaft Zurforderung Der Angewandtenforschunge, In re (2021) 99 ITPJ (SG) 126 (AAR) 120 >>   
STATES GST & VAT : ADVANCE RULINGS - Hotel Sandesh (P.) Ltd., In re (2021) 99 ITPJ (SG) 127 (AAR) 120 >>   
STATES GST & VAT : ADVANCE RULINGS - Spraymet Surface Technologies (P.) Ltd., In re (2021) 99 ITPJ (SG) 124 (AAR) 118 >>   
STATES GST & VAT : ADVANCE RULINGS - Wipro Enterprises (P.) Ltd., In re (2021) 99 ITPJ (SG) 125 (AAR) 119 >>   
STATES GST & VAT : ADVANCE RULINGS - Yulu Bikes (P) Ltd., In re (2021) 99 ITPJ (SG) 123 (AAR) 117 >>   
STATES GST & VAT : CASE LAW DIGESTS - Kluber Lubrication (India) (P) Ltd. v. Addl. CCT (2021) 99 ITPJ (SG) 127 (Kar-HC) : 2021 TaxPub(VAT) 62 (Karn-HC) 122 >>   
STATES GST & VAT : CASE LAW DIGESTS - Medineutrina (P). Ltd. (Company) v. District Industries Centre (DIC) (2021) 99 ITPJ (SG) 129 (Bom-HC) : 2021 TaxPub(VAT) 101 (Bom-HC) 123 >>   
STATES GST & VAT : CASE LAW DIGESTS - Starlog Enterprises Ltd. v. UOI & Ors. (2021) 99 ITPJ (SG) 130 (Bom-HC) : 2021 TaxPub(VAT) 108 (Bom-HC) 124 >>   
STATES GST & VAT : ADVANCE RULINGS - Chennai Metropolitan Water Supply & Sewerage Board, In re (2021) 99 ITPJ (SG) 133 (AAR) 126 >>   
STATES GST & VAT : ADVANCE RULINGS - Shapoorji Pallonji & Co. (P) Ltd., In re (2021) 99 ITPJ (SG) 131 (AAR) 125 >>   
STATES GST & VAT : ADVANCE RULINGS - Si Air Springs (P.) Ltd., In re (2021) 99 ITPJ (SG) 133 (AAR) 127 >>   
STATES GST & VAT : ADVANCE RULINGS - Tamil Nadu Skill Development Corporation, In re (2021) 99 ITPJ (SG) 132 (AAR) 126 >>   
STATES GST & VAT : CASE LAW DIGESTS - Fl Smidth (P) Ltd. v. Asstt. CCT (2021) 99 ITPJ (SG) 138 (Mad-HC) : 2021 TaxPub(VAT) 96 (Mad-HC) 131 >>   
STATES GST & VAT : CASE LAW DIGESTS - Hari Krishnaa Spinning Mills (P) Ltd. v. State of Tamil Nadu (2021) 99 ITPJ (SG) 135 (Mad-HC) : 2021 TaxPub(VAT) 98 (Mad-HC) 130 >>   
STATES GST & VAT : CASE LAW DIGESTS - Jain Jubilant Cars (P) Ltd. v. Jt. Commr. (CT) (2021) 99 ITPJ (SG) 136 (Mad-HC) : 2021 TaxPub(VAT) 99 (Mad-HC) 130 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sudhir Crane Services (P) Ltd. v. Asstt. Commr. (CT) (2021) 99 ITPJ (SG) 135 (Mad-HC) : 2021 TaxPub(VAT) 109 (Mad-HC) 129 >>   
STATES GST & VAT : CASE LAW DIGESTS - Taher Ali Industries and Project (P) Ltd. v. CTO (2021) 99 ITPJ (SG) 134 (Mad-HC) : 2021 TaxPub(VAT) 110 (Mad-HC) 128 >>   
STATES GST & VAT : CASE LAW DIGESTS - Tractors & Farm Equipment Ltd. v. Tamil Nadu Sales Tax Appellate Tribunal (2021) 99 ITPJ (SG) 137 (Mad-HC) : 2021 TaxPub(VAT) 111 (Mad-HC) 131 >>   
STATES GST & VAT : CASE LAW DIGESTS - Garg Cycle House v. CCT (2021) 99 ITPJ (SG) 139 (All-HC) : 2021 TaxPub(VAT) 97 (All-HC) 132 >>   
CUSTOMS : NEWS YOU CAN USE - Commerce Ministry to meet exporters discuss export scenario amid Covid 134 >>   
CUSTOMS : NEWS YOU CAN USE - Goyal calls upon exporters to reach $ 400 bn merchandise exports this fiscal 134 >>   
CUSTOMS : NEWS YOU CAN USE - Amid Covid-19 pandemic, exports could come as a saviour for India 134 >>   
CUSTOMS : STATUTES - Certain Goods exempted from Customs Duty—Regarding—No. 27/2021-Customs [F.No. 354/3/ 2021-TRU], dt. 20-4-2021 136 >>   
CUSTOMS : STATUTES - Certain Goods exempted from levy of Customs Duty and Health Cess—Regarding—No. 28/2021-Customs [F.No. 354/3/ 2021-TRU], dt. 24-4-2021 136 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dt. 3-8-2001—No. 42/2021-Customs (N.T.) [F.No. 467/01/2021-Cus-V], dt. 15-4-2021 138 >>   
CUSTOMS : STATUTES - Rate of Exchange for conversion of each of the foreign currencies into Indian currency and vice versa—No. 43/2021-Customs (N.T.) [F.No. 468/01/2021-Cus.V], dt. 15-4-2021 139 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2021—No. 44/2021-Customs (NT.) [F.No. 450/58/2015- Cus IV(Pt)], dt. 15-4-2021 141 >>   
CUSTOMS : STATUTES - Imposition of anti-dumping duty on imports of 'Barium Carbonate'—No. 22/2021-Customs (ADD) [F.No. 354/21/2010-TRU (Pt-II)], dt. 15-4-2021 141 >>   
CUSTOMS : STATUTES - Imposition of definitive anti-dumping duty imposed on 'Nylon Filament Yarn (multi¬filament)'—No. 23/2021-Customs (ADD) [F.No. 354/326/2018-TRU (Pt.-I)], dt. 20-4-2021 142 >>   
CUSTOMS : STATUTES - Imposition of anti-dumping duty on imports of 'Polytetrafluoroethylene (PTFE)'—No. 24/2021-Customs (ADD) [F.No. 354/113/2020-TRU], dt. 26-4-2021 143 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping duty on imports of 'Polytetrafluoroethylene (PTFE)'—No. 25/2021-Customs (ADD) [F.No. 354/113/2020-TRU], dt. 26-4-2021 145 >>   
CUSTOMS : STATUTES - Preliminary Report of certain search, seizure or arrest proceedings to be provided immediately by Customs Officer to Chairman—No. 06/2021-Customs [F.No. 394/ 2(364)/2020-Commr (Inv-Cus)], dt. 19-4-2021 148 >>   
CUSTOMS : STATUTES - Expediting Customs Clearances for import consignments relating to COVID 19 pandemic—Reg.—No. 07/2021-Customs [F.No. 450/117/ 2021-Cus-IV], dt. 24-4-2021 148 >>   
CUSTOMS : STATUTES - Order dated 20.04.2021 of Hon'ble High Court of Delhi, ir WP(C) 3031/ 2020 in Rakesh Maltiotra v. Govt. of National Capital Territory of India and others—Reg. 149 >>   
CUSTOMS : CASE LAW DIGESTS - Ahmed Hassan Muhammed v. Cus. (2021) 99 ITPJ (C) 159 (Del-HC) : 2021 TaxPub(EX) 146 (Del-HC)  153 >>   
CUSTOMS : CASE LAW DIGESTS - B.B.M. Impex (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 157 (Del-Trib) : 2021 TaxPub(EX) 128 (CESTAT-NDel)  150 >>   
CUSTOMS : CASE LAW DIGESTS - Balanagu Naga Venkata Raghavendra v. Commr. of Cus. (2021) 99 ITPJ (C) 158 (Hyd-Trib) : 2021 TaxPub(EX) 170 (CESTAT-Hyd) 152 >>   
CUSTOMS : CASE LAW DIGESTS - Cochin Air Cargo Clearing House v. Commr. of Cus. (2021) 99 ITPJ (C) 165 (Bang-Trib) : 2021 TaxPub(EX) 150 (CESTAT-Bang) 158 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. (Prev.) v. Anutham Exim (P) Ltd. (2021) 99 ITPJ (C) 168 (Kol-Trib) : 2021 TaxPub(EX) 148 (CESTAT-Kol) 161 >>   
CUSTOMS : CASE LAW DIGESTS - DS Cargo Agency v. Commr. of Cus. (2021) 99 ITPJ (C) 167 (New Del-Trib) : 2021 TaxPub(EX) 151 (CESTAT-NDel)  160 >>   
CUSTOMS : CASE LAW DIGESTS - DVS Industries (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 164 (Mum-Trib) : 2021 TaxPub(EX) 140 (CESTAT-Mum)  158 >>   
CUSTOMS : CASE LAW DIGESTS - Golden Enterprises v. Commr. of Cus. & Anr. (2021) 99 ITPJ (C) 169 (P&H-HC) : 2021 TaxPub(EX) 152 (P&H-HC) 162 >>   
CUSTOMS : CASE LAW DIGESTS - Nevinnomyssky Azot v. Designated Authority Directorate (2021) 99 ITPJ (C) 161 (Guj-HC) : 2021 TaxPub(EX) 159 (CESTAT-NDel)  154 >>   
CUSTOMS : CASE LAW DIGESTS - Plasmold Technology v. Commr. of Cus. (2021) 99 ITPJ (C) 169 (Mad-HC) : 2021 TaxPub(EX) 161 (Mad-HC)  161 >>   
CUSTOMS : CASE LAW DIGESTS - Raj & Company v. UOI (2021) 99 ITPJ (C) 163 (Guj-HC) : 2021 TaxPub(EX) 162 (Guj-HC) 156 >>   
CUSTOMS : CASE LAW DIGESTS - Resource Reutilization Ltd. v. UOI & Ors. (2021) 99 ITPJ (C) 162 (P&H-HC) : 2021 TaxPub(EX) 163 (P&H-HC) 155 >>   
CUSTOMS : CASE LAW DIGESTS - Transpeed Logistics (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 166 (New-Del-Trib) : 2021 TaxPub(EX) 166 (CESTAT-NDel) 159 >>   
CUSTOMS : CASE LAW DIGESTS - Unitech Enterprises v. Cus., Excise & Service Tax Appellate Tribunal (2021) 99 ITPJ (C) 164 (Mad-HC) : 2021 TaxPub(EX) 167 (Mad-HC) 157 >>   
CUSTOMS : CASE LAW DIGESTS - UOI v. Black Gold Technologies (2021) 99 ITPJ (C) 158 (Mad-HC) : 2021 TaxPub(EX) 129 (Mad-HC)  151 >>   
CUSTOMS : CASE LAW DIGESTS - Varalakshmi Exports v. Cus., Ex. & Service Tax Appellate Tribunal (2021) 99 ITPJ (C) 160 (Mad-HC) : 2021 TaxPub(EX) 168 (Mad-HC)  153 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ajanta Manufacturing (P) Ltd. v. UOI (2021) 99 ITPJ (E) 177 (GUJ-HC) : 2021 TaxPub(EX) 224 (Guj-HC) 170 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Alagappa & Co. v. CESTAT (2021) 99 ITPJ (E) 173 (Mad-HC) : 2021 TaxPub(EX) 225 (Mad-HC) 166 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Anand I Power Ltd. v. Commr. of CGST (2021) 99 ITPJ (E) 179 (Mum-Trib) : 2020 TaxPub(EX) 880 (CESTAT ‘WZ’-Mum) : (2020) 37 GSTL 324 (CESTAT ‘WZ’-Mum) 172 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Caparo Engineering India Ltd. v. Commr. of CGST & CE (2021) 99 ITPJ (E) 171 (Del-Trib) : 2021 TaxPub(EX) 126 (CESTAT-NDel) 165 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCT & CE v. CEAT Ltd. (2021) 99 ITPJ (E) 175 (Bom-HC) : 2021 TaxPub(EX) 227 (Bom-HC) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Cebon Apparels (P) Ltd. v. CCE (2021) 99 ITPJ (E) 176 (Guj-HC) : 2021 TaxPub(EX) 107 (Guj-HC) 169 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of GST & CE v. The Glovis India (P) Ltd. (2021) 99 ITPJ (E) 177 (Mad-HC) : 2021 TaxPub(EX) 111 (Mad-HC) 170 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Dalmia Cements (Bharat) Ltd. v. Cus., Ex. & S.T. (2021) 99 ITPJ (E) 175 (Mad-HC) : 2021 TaxPub(EX) 108 (Mad-HC) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Enpay Transformer Components India (P) Ltd. v. CCE & ST (2021) 99 ITPJ (E) 178 (Ahm-Trib) : 2021 TaxPub(EX) 230 (CESTAT-Ahd) 171 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gyscoal Alloys Ltd. v. UOI (2021) 99 ITPJ (E) 171 (Guj-HC) : 2021 TaxPub(EX) 232 (Guj-HC) 164 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Joshi Technologies International v. UOI (2021) 99 ITPJ (E) 174 (Guj-HC) : 2021 TaxPub(EX) 115 (Guj-HC) 167 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Kallakurichi Co-operative Sugar Mills Ltd. v. CCE (2021) 99 ITPJ (E) 180 (Chen-Trib) : 2021 TaxPub(EX) 125 (CESTAT-Chenn) 173 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Madras Cements Ltd. v. CCE (2021) 99 ITPJ (E) 179 (Hyd-Trib) : 2021 TaxPub(EX) 124 (CESTAT-Hyd) 172 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Panoli Intermediate India (P) Ltd. v. CCE & ST (2021) 99 ITPJ (E) 178 (Ahd-Trib) : 2021 TaxPub(EX) 109 (CESTAT-Ahd) 171 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Pujan Builders Engineers & Contractors v. CCE & ST (2021) 99 ITPJ (E) 174 (Ahm-Trib) : 2021 TaxPub(EX) 223 (CESTAT-Ahd) 167 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Raghvendra Mishra v. CCE (2021) 99 ITPJ (E) 175 (All-Trib) : 2020 TaxPub(EX) 891 (CESTAT, Regional Bench Allahabad) : (2020) 373 ELT 690 (CESTAT, Regional Bench Allahabad) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shri Krishna Agencies v. Asstt. CCE (2021) 99 ITPJ (E) 171 (Del-HC) : 2020 TaxPub(EX) 897 (Del-HC) : (2020) 39 GSTL 265 (Del) 164 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Yangir Properties & Trading Ltd. v. UOI (2021) 99 ITPJ (E) 172 (Guj-HC) : 2021 TaxPub(EX) 246 (Guj-HC) 166 >>   
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