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ITPJ Vol-99 Issue-2, 20-May-2021
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GST : NEWS YOU CAN USE - GST exemption on vaccines will lead to high prices; FM Sitharaman 2 >>   
GST : NEWS YOU CAN USE - Finance Ministry relaxes GST compliance norms 2 >>   
GST : STATUTES - Further Amendments in Notification No. 13/2017–Central Tax, dated 28th June, 2017—Notification No. 08/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 4 >>   
GST : STATUTES - Further Amendments in Notification No. 76/2018–Central Tax, dated 31st December, 2018—Notification No. 09/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 5 >>   
GST : STATUTES - Further Amendments in Notification No. 21/2019- Central Tax, dated 23rd April, 2019—Notification No. 10/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 6 >>   
GST : STATUTES - Extention of the Time Period upto 31st day of May, 2021, for Furnishing of Declaration in FORM GST ITC-04—Regarding—Notification No. 11/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 6 >>   
GST : STATUTES - Amendment in Notification No. 83/2020–Central Tax, dated 10th November, 2020—Notification No. 12/2021 – Central Tax, dtd. 1-5-2021[F. No. CBEC-20/06/08/2020-GST] 7 >>   
GST : STATUTES - Central Goods and Services Tax (Third Amendment) Rules, 2021—Notification No. 13/2021–Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 7 >>   
GST : STATUTES - Extention of Time Limit for Completion of Compliances under the Act—Regarding—Notification No. 14/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 8 >>   
GST : STATUTES - Further Amendment Notification No. 6/2017–Integrated Tax, dated 28th June, 2017—Notification No. 01/2021 – Integrated Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 10 >>   
GST : STATUTES - Further Amendment in Notification No. 10/2017–Union Territory Tax, dated 30th June, 2017—Notification No. 01/2021 – Union Territory Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] 11 >>   
GST : ARTICLE - Relief Measures Under GST in the Wake of Outbreak of COVID-19 Pandemic—CA. SATYADEV PUROHIT 13 >>   
GST : ARTICLE - FAQ’s : Appeals to Appellate Authority—CA. AKASH PHOPHALIA 17 >>   
GST : ARTICLE - Electronic Credit Ledger Under GST—An Overview—S. SWAMINATHAN 21 >>   
GST : ARTICLE - Proceeding Pending Against Other Party—Provisional Attachment of Bank Account of Assessee—BHUWAN PRAKASH 25 >>   
GST : ARTICLE - No Authorization Given by Commissioner to Joint Commissioner—Validity of Provisional Attachment by Joint Commissioner—PURNENDU SAHAI 29 >>   
GST : CASE LAW REPORTS - Amit Kumar Kataria v. State of U.P. & Anr. (2021) 99 ITPJ (G) 229 (All-HC) 47 >>   
GST : CASE LAW REPORTS - Asiatic Clinical Research (P) Ltd. v. UOI (2021) 99 ITPJ (G) 214 (Karn-HC) 33 >>   
GST : CASE LAW REPORTS - Genpact India (P) Ltd. v. UOI & Ors. (2021) 99 ITPJ (G) 247 (P&H-HC) 63 >>   
GST : CASE LAW REPORTS - Hilltop International v. State of Gujarat (2021) 99 ITPJ (G) 227 (Guj-HC) 45 >>   
GST : CASE LAW REPORTS - J.K. Helene Curtis Ltd. v. UOI & Ors. (2021) 99 ITPJ (G) 253 (Del-HC) 68 >>   
GST : CASE LAW REPORTS - Midas Electricals (P) Ltd. v. State Tax Officer (2021) 99 ITPJ (G) 228 (Ker-HC) 46 >>   
GST : CASE LAW REPORTS - Priyanshi Ispat v. State of U.P. & Ors. (2021) 99 ITPJ (G) 226 (All-HC) 44 >>   
GST : CASE LAW REPORTS - Ram Auto v. Commr. of Central Taxes & Central Excise (2021) 99 ITPJ (G) 239 (Mad-HC) 56 >>   
GST : CASE LAW REPORTS - Siddhi Vinayak Trading Company v. UOI (2021) 99 ITPJ (G) 217 (All-HC) 35 >>   
GST : CASE LAW REPORTS - Skylark Infra Engineering (P) Ltd. v. Addl. Director General, DGGI & Anr. (2021) 99 ITPJ (G) 222 (P&H-HC) 41 >>   
GST : CASE LAW REPORTS - SPNN Business Services (P) Ltd. v. Commr. of CT (GST) & Anr. (2021) 99 ITPJ (G) 220 (Del-Trib) 38 >>   
GST : CASE LAW REPORTS - SR Electricals v. State of Bihar (2021) 99 ITPJ (G) 249 (Pat-HC) 65 >>   
GST : CASE LAW REPORTS - Sri G.K. Exim v. Dy. CIT (2021) 99 ITPJ (G) 242 (AP-HC) 58 >>   
GST : CASE LAW REPORTS - Vasudev Trading Company v. UOI & Ors. (2021) 99 ITPJ (G) 221 (P&H-HC) 39 >>   
GST : CASE LAW REPORTS - Vehicle Factory v. Jt. Commr. & Ors. (2021) 99 ITPJ (G) 245 (MP-HC) 61 >>   
States GST & VAT : CASE LAW DIGESTS - K. Latha v. Jt. CCT (2021) 99 ITPJ (SG) 257 (Mad-HC) : 2020 TaxPub(VAT) 259 (Mad-HC) 0 >>   
States GST & VAT : ADVANCE RULINGS - Ashok Kumar Khimjibhai Patel, In re (2021) 99 ITPJ (SG) 298 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Girish Rathod (Jay Ambey), In re (2021) 99 ITPJ (SG) 258 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Gujarat Raffia Industries Ltd., In re (2021) 99 ITPJ (SG) 280 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Papad Industries, In re (2021) 99 ITPJ (SG) 294 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Snacks Industries, In re (2021) 99 ITPJ (SG) 295 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Max Non Woven (P) Ltd., In re (2021) 99 ITPJ (SG) 297 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Mohitkumar Mahendrabhai Patel (C/o Aster Industries), In re (2021) 99 ITPJ (SG) 299 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Shivam Agro Industries, In re (2021) 99 ITPJ (SG) 296 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Shree Arbuda Transport, In re (2021) 99 ITPJ (SG) 280 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Wiptech Peripheral (P) Ltd., In re (2021) 99 ITPJ (SG) 298 (AAR) 0 >>   
States GST & VAT : CASE LAW DIGESTS - Arshil Enterprise v. State of Gujarat (2021) 99 ITPJ (SG) 299 (Guj-HC) : 2021 TaxPub(VAT) 61 (Guj-HC) 0 >>   
States GST & VAT : ADVANCE RULINGS - Tata Sia Airlines Ltd., In re (2021) 99 ITPJ (SG) 301 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Olety Landmark Apartment Owner's Association, In re (2021) 99 ITPJ (SG) 307 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Madhurya Chemicals, In re (2021) 99 ITPJ (SG) 312 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Texbond Non-Wovens, In re (2021) 99 ITPJ (SG) 322 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Eclery Foods LLP, In re (2021) 99 ITPJ (SG) 329 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Aravind Drillers, In re (2021) 99 ITPJ (SG) 331 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Vallalar Borewells, In re (2021) 99 ITPJ (SG) 338 (AAR) 0 >>   
States GST & VAT : CASE LAW DIGESTS - Shah Motilal Foods Ltd. v. STO (2021) 99 ITPJ (SG) 345 (Mad-HC) : 2021 TaxPub(VAT) 69 (Mad-HC) 0 >>   
States GST & VAT : CASE LAW DIGESTS - Tai Industries Ltd. v. State of Tamil Nadu (2021) 99 ITPJ (SG) 346 (Mad-HC) : 2021 TaxPub(VAT) 10 (Mad-HC) 0 >>   
States GST & VAT : ADVANCE RULINGS - Creative Consortium (Madhu Garg), In re (2021) 99 ITPJ (SG) 347 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Manpar Icon Technologies, In re (2021) 99 ITPJ (SG) 354 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - North Shore Technologies (P) Ltd., In re (2021) 99 ITPJ (SG) 355 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Resistoflex Dynamics (P.) Ltd., In re (2021) 99 ITPJ (SG) 364 (AAR) 0 >>   
States GST & VAT : ADVANCE RULINGS - Snow Fountain Consultants, In re (2021) 99 ITPJ (SG) 355 (AAR) 0 >>   
CUSTOMS : NEWS YOU CAN USE - Ambitious target of $400 bn exports can be achieved this year: Goyal 0 >>   
CUSTOMS : NEWS YOU CAN USE - Govt extends antidumping duty on seamless tubes, pipes till October 0 >>   
CUSTOMS : NEWS YOU CAN USE - Exports rise 80% to $7 bn during first week of May: Commerce Ministry 0 >>   
CUSTOMS : NEWS YOU CAN USE - Export outlook might remain robust despite second coronavirus wave 0 >>   
CUSTOMS : STATUTES - Restoring the Facility Under Circular No. 17/2020 dated 03-04-2020 Namely, 'Measure to Facilitate Trade During the Lockdown Period—Circular No. 09/2021-Customs, dtd. 8-5-2021 [F. No-473/02/2020-LC] 0 >>   
CUSTOMS : STATUTES - Expediting Customs Clearances for Covid Related Imports made by Indian Red Cross Society–Reg.—Instruction No.08/2021-Customs, dtd. 27-4-2021 [F.No.450/117/2021-Cus-IV (Pt)] 0 >>   
CUSTOMS : STATUTES - Ad hoc Exemption from IGST on Imports of Specified COVID-19 Relief Material Donated from Abroad—Regarding—Instruction No. 09/2021-Customs, dtd. 3-5-2021 F. No. CBIC-190354/2/2021-TO (TRU-I)-CBEC 0 >>   
CUSTOMS : STATUTES - Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021—Implementation of—Reg.—Instruction No. 10/2021-Customs, dtd. 13-5-2021 [F. No. 450/119/2017-Cus-IV] 0 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 27/2021-Customs, dated 20th April, 2021—Notification No. 29/2021-Customs, dtd. 30-4-2021 [F.No. 354/52/2021-TRU] 0 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 29/2021-Customs, dated 30th April, 2021—Corrigendum, dtd. 5-5-2021 [F. No. CBIC-190354/5/2021-TO(TRU-I)-CBEC] 0 >>   
CUSTOMS : STATUTES - Exemption to Goods of Certain Description from Customs Duty—Notification No. 30/2021-Customs, dtd. 1-5-2021 [F.No. CBIC-190354/1/2021-TO(TRU-I)-CBEC] 0 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 45/2021-Customs (N.T.), dtd. 30-4-2021 [F. No. 467/01/2021-Cus-V] 0 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion Foreign Currencies into Indian Rupees and vice versa—Notification No.46/2021 - Customs (N.T.), dtd. 6-5-2021[F.No. 468/01/2021-Cus.V] 0 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 47/2021-Customs (N.T.), dtd. 13-5-2021[F. No. 467/01/2021-Cus-V] 0 >>   
CUSTOMS : STATUTES - Imposition of Provisional Anti-Dumping Duty on Imports of ‘l-Phenyl-3-Methyl-5-Pyrazolone’—Notification No. 26/2021-Customs (ADD), dtd. 27-4-2021 [F.No. 354/52/2020-TRU] 0 >>   
CUSTOMS : STATUTES - Notification No. 43/2020-Customs (ADD), dated 2nd December, 2020 rescinded—No. 27/2021-Customs (ADD), dtd. 27-4-2021 [F. No. 354/150/2020-TRU] 0 >>   
CUSTOMS : STATUTES - Imposition of Provisional Anti-Dumping Duty on Imports of ‘Toluene Di-Isocyanate (TDI)—Regarding—Notification No. 28/2021-Customs (ADD), dtd. 27-4-2021 [F.No. 354/150/2020-TRU] 0 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 7/2017-Customs (ADD), dated 17th February, 2017—Notification No. 29/2021-Customs (ADD), dtd. 7-5-2021 F.No. CBIC-190354/6/2021-TO(TRU-I)-CBEC 0 >>   
CUSTOMS : STATUTES - Exemption to Goods of the Specific Description—Regarding—Ad hoc Exemption Order No. 4/2021-Customs, dtd. 3-5-2021 [F.No. CBIC-190354/2/2021-TO(TRU-I)-CBEC] 0 >>   
CUSTOMS : CASE LAW DIGESTS - Amrut Impex v. UOI (2021) 99 ITPJ (C) 402 (Del-HC) : 2021 TaxPub(EX) 92 (Del-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Apeejay Infra-Logistics (P) Ltd. v. UOI & Ors. (2021) 99 ITPJ (C) 396 (Del-HC) : 2020 TaxPub(EX) 1036 (Del-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Best Mega International v. Commr. of Cus. (2021) 99 ITPJ (C) 401 (Mad-HC) : 2021 TaxPub(EX) 149 (Mad-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - BN Thakkar & Company v. Commr. of Cus. (2021) 99 ITPJ (C) 398 (Ahm-Trib) : 2021 TaxPub(EX) 130 (CESTAT-Ahd) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Aditya Birla Nuvo Ltd. (2021) 99 ITPJ (C) 395 (Karn-HC) : 2021 TaxPub(EX) 142 (Karn-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Competition Team Technology (India) (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 399 (Chen-Trib) : 2021 TaxPub(EX) 91 (CESTAT-Chenn) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Deepak Goel v. Pr. Commr. of Cus. (2021) 99 ITPJ (C) 393 (New-Del-Trib) : 2021 TaxPub(EX) 141 (CESTAT-NDel) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Dimension Data India (P) Ltd. v. Commr. of Cus. & Anr. (2021) 99 ITPJ (C) 400 (Bom-HC) : 2021 TaxPub(EX) 87 (Bom-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Hanil Automotive India (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 392 (Chen-Trib) : 2021 TaxPub(EX) 102 (CESTAT-Chenn) 0 >>   
CUSTOMS : CASE LAW DIGESTS - J.D. Diamonds v. UOI & Ors. (2021) 99 ITPJ (C) 403 (Bom-HC) : 2021 TaxPub(EX) 153 (Bom-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Jet Airways (India) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 397 (New-Del-Trib) : 2021 TaxPub(EX) 90 (CESTAT-NDel) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Jetwing Freight Forwarders v. CC (2021) 99 ITPJ (C) 399 (Bang-Trib) : 2021 TaxPub(EX) 135 (CESTAT-Bang) 0 >>   
CUSTOMS : CASE LAW DIGESTS - K. Rahuman Sait v. Commr. of Cus. (2021) 99 ITPJ (C) 394 (Mad-HC) : 2021 TaxPub(EX) 88 (Mad-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - KSM Metullurgical Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 395 (Mad-HC) : 2021 TaxPub(EX) 154 (Mad-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Micromax Informatics Ltd. v. UOI & Ors. (2021) 99 ITPJ (C) 402 (Bom-HC) : 2021 TaxPub(EX) 156 (Bom-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - MPM Gold House v. Commr. of Cus. (2021) 99 ITPJ (C) 392 (Ker-HC) : 2021 TaxPub(EX) 157 (Ker-HC) 0 >>   
CUSTOMS : CASE LAW DIGESTS - Shri Venkateshwara Paper Boards v. Commr. of Cus. (2021) 99 ITPJ (C) 403 (Mad-HC) : 2021 TaxPub(EX) 165 (Mad-HC) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Bharat Alloys (P) Ltd. v. CCE (2021) 99 ITPJ (E) 408 (Kol-Trib) : 2021 TaxPub(EX) 127 (CESTAT-Kol) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & Cus. v. Skoda Auto India (P) Ltd. (2021) 99 ITPJ (E) 406 (Mum-Trib) : 2021 TaxPub(EX) 60 (CESTAT-Mum) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Lloyds Metals & Engg. Ltd. (2021) 99 ITPJ (E) 407 (Bom-HC) : 2021 TaxPub(EX) 238 (Bom-HC) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Karnataka Pressure Vessels Ltd. v. CCE (2021) 99 ITPJ (E) 406 (Karn-HC) : 2021 TaxPub(EX) 235 (Karn-HC) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - KEC International Ltd. v. Commr. of Central Excise (Appeals) (2021) 99 ITPJ (E) 405 (New Del-Trib) : 2021 TaxPub(EX) 236 (CESTAT-NDel) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Palani Andavar Steel Rolling Mills v. CCE (2021) 99 ITPJ (E) 405 (Chen-Trib) : 2021 TaxPub(EX) 123 (CESTAT-Chenn) 0 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Prem Steel & Metals (P) Ltd. v. Commr. of CE & ST (2021) 99 ITPJ (E) 408 (Chd-Trib) : 2021 TaxPub(EX) 110 (CESTAT-Chd) 0 >>   
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