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ITPJ Vol-99 Issue-3, 05-Jun-2021
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GST : NEWS YOU CAN USE - GST Council meet; Decision on tax cuts on Covid-19 vaccines by June 8 2 >>   
GST : NEWS YOU CAN USE - GST meet discussed tax relief on medicines; Maharashtra Deputy CM 2 >>   
GST : NEWS YOU CAN USE - GST Council meet; Govt to borrow Rs 1.58 trn for compensation shortfall 3 >>   
GST : NEWS YOU CAN USE - Liaison office connecting India biz with Dubai HO, an ‘intermediary’ under GST 3 >>   
GST : NEWS YOU CAN USE - Haryana first state to reimburse GST on Covid-related donations 4 >>   
GST : NEWS YOU CAN USE - Second Covid-19 wave; Daily e-way bill generation falls to one-year low 4 >>   
GST : STATUTES - SOP for Implementation of the Provision of Extension of Time Limit to Apply for Revocation of Cancellation of Registration u/s. 30 of CGST Act, 2017 and R. 23 of the Rules, 2017—Reg.—Circular No. 148/04/2021-GST, dtd. 18-5-2021 6 >>   
GST : STATUTES - Central Goods and Services Tax (Fourth Amendment) Rules, 2021—Notification No. 15/2021–Central Tax, dtd. 18-5-2021 [F. No. CBEC-20/06/04/2020-GST] 7 >>   
GST : STATUTES - 43rd Meeting of the GST Council New Delhi, 28th May, 2021—(GST Rates on Goods and Services)—Press Release, dtd. 28-5-2021 11 >>   
GST : ARTICLE - Provisional Attachment Beyond One Year—Validity of—CA. SATYADEV PUROHIT 16 >>   
GST : ARTICLE - IGST Imposition on Oxygen Concentrators During Pandemic—KUSH KALRA 18 >>   
GST : ARTICLE - Order for Suspension of Registration Being Inconsistent—Validity of—S. SWAMINATHAN 21 >>   
GST : ARTICLE - GST Implications on Supply of Demo Car—A Case Study—ASHISH MITTAL 24 >>   
GST : ARTICLE - Maintainability of Appeal to AAAR Against Rectification Order of AAR—PURNENDU SAHAI 28 >>   
GST : CASE LAW REPORTS - Abhi Engineering Corporation (P.) Ltd. v. UOI (2021) 99 ITPJ (G) 498 (Bom-HC) 84 >>   
GST : CASE LAW REPORTS - All India Central Excise Inspectors Assn. Thru Gen. Secy. v. UOI (2021) 99 ITPJ (G) 504 (All-HC) 90 >>   
GST : CASE LAW REPORTS - Anurag Aggarwal v. STO (2021) 99 ITPJ (G) 480 (P&H-HC) 68 >>   
GST : CASE LAW REPORTS - Apurva Chemicals (P.) Ltd. v. UOI (2021) 99 ITPJ (G) 457 (Guj-HC) 47 >>   
GST : CASE LAW REPORTS - Ashirwad Trading Company v. State of U.P. & Ors. (2021) 99 ITPJ (G) 459 (All-HC) 49 >>   
GST : CASE LAW REPORTS - Ashok Madaan v. Directorate General of Goods and Services Tax (Intelligence) (2021) 99 ITPJ (G) 468 (Pat-HC) 57 >>   
GST : CASE LAW REPORTS - Barak Valley Cements Ltd. v. UOI (2021) 99 ITPJ (G) 488 (Gau-HC) 75 >>   
GST : CASE LAW REPORTS - BGR Mining & Infra Ltd. v. State of Jharkhand (2021) 99 ITPJ (G) 490 (Jhar-HC) 77 >>   
GST : CASE LAW REPORTS - Bharatbhai Manilal Patel v. State of Gujarat (2021) 99 ITPJ (G) 454 (Guj-HC) 44 >>   
GST : CASE LAW REPORTS - Bushrah Export House v. UOI (2021) 99 ITPJ (G) 441 (All-HC) 32 >>   
GST : CASE LAW REPORTS - BVG India Ltd. v. State of M.P. & Ors. (2021) 99 ITPJ (G) 511 (MP-HC) 97 >>   
GST : CASE LAW REPORTS - Daulat Samirmal Mehta v. UOI & Ors. (2021) 99 ITPJ (G) 496 (Bom-HC) 83 >>   
GST : CASE LAW REPORTS - Dy. Commr. of State Tax v. Dough Makers India (P) Ltd. (2021) 99 ITPJ (G) 487 (NAPA) 74 >>   
GST : CASE LAW REPORTS - Goods & Services Tax Practitioners' Association & Anr. v. UOI (2021) 99 ITPJ (G) 508 (Bom-HC) 93 >>   
GST : CASE LAW REPORTS - IC Automobiles (P) Ltd. v. State of Bihar (2021) 99 ITPJ (G) 452 (Pat-HC) 42 >>   
GST : CASE LAW REPORTS - Jai Maa Jwalamukhi Iron Scrap Supplier v. State of U.P. & Ors. (2021) 99 ITPJ (G) 494 (All-HC) 81 >>   
GST : CASE LAW REPORTS - JSK Marketing Ltd. v. UOI (2021) 99 ITPJ (G) 519 (Bom-HC) 103 >>   
GST : CASE LAW REPORTS - Marie Products (P) Ltd., In re (2021) 99 ITPJ (G) 456 (Jai-Trib) 46 >>   
GST : CASE LAW REPORTS - Navneet R. Jhanwar v. STO & Ors. (2021) 99 ITPJ (G) 448 (J&K-HC) 38 >>   
GST : CASE LAW REPORTS - Nowrangroy Agro (P) Ltd. & Ors. v. UOI & Ors. (2021) 99 ITPJ (G) 516 (Cal-HC) 101 >>   
GST : CASE LAW REPORTS - Parveen Jain v. UOI (2021) 99 ITPJ (G) 470 (Roh-DSC) 59 >>   
GST : CASE LAW REPORTS - Pawan Goel & Anr. v. Directorate General of GST (Intelligence) (2021) 99 ITPJ (G) 465 (Del-HC) 54 >>   
GST : CASE LAW REPORTS - Precision Gasification Services (P) Ltd. v. UOI (2021) 99 ITPJ (G) 482 (Guj-HC) 70 >>   
GST : CASE LAW REPORTS - Radha Krishan Industries v. State of Himachal Pradesh (2021) 99 ITPJ (G) 462 (SC) 51 >>   
GST : CASE LAW REPORTS - Rafiqbhai Mamadbhai Manakiya v. State of Gujarat (2021) 99 ITPJ (G) 463 (Guj-HC) 52 >>   
GST : CASE LAW REPORTS - Rakesh Garg v. State of Haryana & Anr. (2021) 99 ITPJ (G) 474 (P&H-HC) 62 >>   
GST : CASE LAW REPORTS - Sekar & Co. v. Pr. Secretary (2021) 99 ITPJ (G) 484 (Mad-HC) 72 >>   
GST : CASE LAW REPORTS - Vijay Medical Store v. State of U.P. & Ors. (2021) 99 ITPJ (G) 458 (All-HC) 48 >>   
States GST & VAT : ADVANCE RULINGS - Shree Sagar Stevedores (P) Ltd., In re (2021) 99 ITPJ (SG) 531 (AAR) 115 >>   
States GST & VAT : ADVANCE RULINGS - Swan LNG (P) Ltd., In re (2021) 99 ITPJ (SG) 536 (AAR) 120 >>   
States GST & VAT : ADVANCE RULINGS - Tea Post (P) Ltd., In re (2021) 99 ITPJ (SG) 530 (AAR) 114 >>   
States GST & VAT : ADVANCE RULINGS - Musashi Auto Parts (P) Ltd., In re (2021) 99 ITPJ (SG) 538 (AAR) 122 >>   
States GST & VAT : ADVANCE RULINGS - Arvind Envisol Ltd., In re (2021) 99 ITPJ (SG) 551 (AAR) 134 >>   
States GST & VAT : ADVANCE RULINGS - BG Elevators & Escalators (P) Ltd., In re (2021) 99 ITPJ (SG) 549 (AAR) 132 >>   
States GST & VAT : ADVANCE RULINGS - Bishops Weed Food Crafts (P) Ltd., In re (2021) 99 ITPJ (SG) 552 (AAR) 135 >>   
States GST & VAT : ADVANCE RULINGS - Karnataka State Warehousing Corporation, In re (2021) 99 ITPJ (SG) 553 (AAR) 136 >>   
States GST & VAT : ADVANCE RULINGS - SPSS South Asia (P) Ltd., In re (2021) 99 ITPJ (SG) 559 (AAR) 141 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. Tallam Apparels (2021) 99 ITPJ (SG) 565 (Karn-HC) : 2021 TaxPub(VAT) 132 (Karn-HC) 147 >>   
States GST & VAT : CASE LAW DIGESTS - Satya Sai Constructions v. Addl. CCT (2021) 99 ITPJ (SG) 566 (Karn-HC) : 2021 TaxPub(VAT) 138 (Karn-HC) 148 >>   
States GST & VAT : CASE LAW DIGESTS - Government of Kerala & Anr. v. Mother Superior Adoration Convent (2021) 99 ITPJ (SG) 568 (SC) : 2021 TaxPub(VAT) 125 (SC) 149 >>   
States GST & VAT : ADVANCE RULINGS - NBCC (India) Ltd., In re (2021) 99 ITPJ (SG) 569 (AAR) 150 >>   
States GST & VAT : ADVANCE RULINGS - Pioneer Bakers, In re (2021) 99 ITPJ (SG) 574 (AAR) 154 >>   
States GST & VAT : CASE LAW DIGESTS - Anjau Kitchenware (P) Ltd. v. State of Punjab & Anr. (2021) 99 ITPJ (SG) 586 (P&H-HC) : 2021 TaxPub(VAT) 59 (P&H-HC) : (2020) 82 GSTR 316 (P&H) 165 >>   
States GST & VAT : CASE LAW DIGESTS - Audco India Ltd. v. CTO (2021) 99 ITPJ (SG) 587 (Mad-HC) : 2021 TaxPub(VAT) 58 (Mad-HC) : (2020) 83 GSTR 429 (Mad) 166 >>   
States GST & VAT : CASE LAW DIGESTS - Intex Technologies (I) Ltd. v. State of Tamil Nadu (2021) 99 ITPJ (SG) 590 (Mad-HC) : 2021 TaxPub(VAT) 121 (Mad-HC) 169 >>   
States GST & VAT : CASE LAW DIGESTS - Kun Motor Company (P) Ltd. v. Asstt. Commissioner (CT) (2021) 99 ITPJ (SG) 590 (Mad-HC) : 2021 TaxPub(VAT) 41 (Mad-HC) : (2020) 80 GSTR 104 (Mad) 170 >>   
States GST & VAT : CASE LAW DIGESTS - Larsen & Toubro Ltd. v. Dy. CCT (2021) 99 ITPJ (SG) 589 (Mad-HC) : 2021 TaxPub(VAT) 123 (Mad-HC) 168 >>   
States GST & VAT : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Jt. CCT (Appeals) (2021) 99 ITPJ (SG) 592 (Mad-HC) : 2021 TaxPub(VAT) 124 (Mad-HC) 171 >>   
States GST & VAT : CASE LAW DIGESTS - Ramco Systems Ltd. v. Secretary to Govt., State of Tamil Nadu (2021) 99 ITPJ (SG) 588 (Mad-HC) : 2021 TaxPub(VAT) 136 (Mad-HC) 168 >>   
States GST & VAT : CASE LAW DIGESTS - Sri Balaji Assemblies & Plastics (P) Ltd. v. Asstt. Commr. (2021) 99 ITPJ (SG) 588 (Mad-HC) : 2021 TaxPub(VAT) 135 (Mad-HC) 167 >>   
States GST & VAT : CASE LAW DIGESTS - Yuvaraj Steel Industries v. CCT (2021) 99 ITPJ (SG) 591 (Mad-HC) : 2021 TaxPub(VAT) 129 (Mad-HC) 170 >>   
States GST & VAT : CASE LAW DIGESTS - Gobind Sugar Mills Ltd. v. State of U.P. & Ors. (2021) 99 ITPJ (SG) 594 (All-HC) : 2021 TaxPub(VAT) 119 (All-HC) 173 >>   
States GST & VAT : CASE LAW DIGESTS - Jaypeeco India v. Commr. of Commrl. Taxes (2021) 99 ITPJ (SG) 593 (All-HC) : 2021 TaxPub(VAT) 57 (All-HC) : (2021) 84 GSTR 332 (All) 172 >>   
States GST & VAT : ADVANCE RULINGS - Manoj Mittal, In re (2021) 99 ITPJ (SG) 595 (AAR) 174 >>   
CUSTOMS : NEWS YOU CAN USE - Exports grew 93% to $51.79 billion in April on low base of last year 183 >>   
CUSTOMS : STATUTES - Changes Introduced Through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021—Reg.—Circular No. 10/2021-Customs, dtd. 17-5-2021 [F.No. 450/28/2016-Cus-IV] 184 >>   
CUSTOMS : STATUTES - Corrigendum to Circular No. 10/2021-Customs dated 24-05-2021, to be read as Circular No. 11/2021-Customs dated 24-05-2021—Regarding—Corrigendum to Circular No. 10/2021- Customs, dtd. 24-5-2021, dtd. 27-5-2021 188 >>   
CUSTOMS : STATUTES - Extension of Validity of AEO Certification for Ease of Renewal Process—Regarding—Circular No. 11/2021- Customs, dtd. 24-5-2021 [F.No.- DIC/ POL/DIR/l/2020-POL-O/o Pr COMMR-DIC-DELHI] 189 >>   
CUSTOMS : STATUTES - Revision in the Import Policy of Tur/Pigeon Peas, Moong and Urad—Regarding—Instruction No.11/2021-Customs, dtd. 16-5-2021 [F. No. 450/ 114/2020-Cus.IV] 189 >>   
CUSTOMS : STATUTES - Relaxations Provided under Gas Cylinders Rules, 2016, so as to Fast Track Approvals for Imported Cylinders—Regarding—Instruction No. 12/2021-Customs, dtd. 25-5-2021 [F. No. 450/117/2021-Cust.IV(Pt)] 191 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and Vice Versa—Notification No. 48/2021 - Customs (N.T.), dtd. 20-5-2021 [F.No. 468/01/2021-Cus.V] 194 >>   
CUSTOMS : STATUTES - Continuation of Anti Dumping Duty on Imports of ‘1,1,1,2-Tetrafluoroethane or R-134a’, Originating in or Exported from China PR—Notification No. 30/2021-Customs (ADD), dtd. 24-5-2021 [F. No. 354/24/ 2010-TRU(Pt-V)] 195 >>   
CUSTOMS : CASE LAW DIGESTS - A.K. Sircar & Sons v. Commr. of Cus. (2021) 99 ITPJ (C) 625 (Kol-Trib) : 2021 TaxPub(EX) 1 (CESTAT-Kol) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Konkan Storage Systems Kochi (P) Ltd. (2021) 99 ITPJ (C) 622 (Ker-HC) : 2020 TaxPub(EX) 1091 (Ker-HC) : (2021) 375 ELT 58 (Ker) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. R.R. Enterprises (2021) 99 ITPJ (C) 619 (Kol-Trib) : 2021 TaxPub(EX) 21 (CESTAT-Kol) 198 >>   
CUSTOMS : CASE LAW DIGESTS - ITS My Name (P) Ltd. v. Vivek Chaturvedi & Ors. (2021) 99 ITPJ (C) 618 (DEl-HC) : 2021 TaxPub(EX) 9 (Del-HC) : (2021) 376 ELT 38 (Del) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Jeena & Company v. Commr. of Cus. (2021) 99 ITPJ (C) 620 (Bang-Trib) : 2021 TaxPub(EX) 297 (CESTAT-Bang) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Kishorchandra Kalyanji Agri LLP v. UOI & Ors. (2021) 99 ITPJ (C) 626 (Bom-HC) : 2021 TaxPub(EX) 28 (Bom-HC) 205 >>   
CUSTOMS : CASE LAW DIGESTS - M.K. Saha & Company v. Commr. of Cus. (2021) 99 ITPJ (C) 624 (Kol-Trib) : 2021 TaxPub(EX) 27 (CESTAT-Kol) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Mukesh Mahesh Kumar Kothari v. Commr. of Cus. (2021) 99 ITPJ (C) 622 (All-Trib) : 2021 TaxPub(EX) 70 (CESTAT-All) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Ratnagiri Impex (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 623 (Karn-HC) : 2021 TaxPub(EX) 75 (Karn-HC) 203 >>   
CUSTOMS : CASE LAW DIGESTS - Royal Industries v. Commr. of Cus. (2021) 99 ITPJ (C) 620 (New-Del-Trib) : 2021 TaxPub(EX) 292 (CESTAT-Delhi) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Stainox Alloys (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 618 (Mum-Trib) : 2021 TaxPub(EX) 14 (CESTAT-Mum) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Unibourne Food Ingredients LLP v. CC (2021) 99 ITPJ (C) 621 (Ahd-Trib) : 2020 TaxPub(EX) 1083 (CESTAT-Ahd) 200 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ambadi Enterprises Ltd. v. Department of Revenue Government of India (2021) 99 ITPJ (E) 628 (Mad-HC) : 2021 TaxPub(EX) 315 (Mad-HC) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Aswin Textiles (P). Ltd. (2021) 99 ITPJ (E) 629 (Mad-HC) : 2021 TaxPub(EX) 226 (Mad-HC) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Shree Sidhbali Ispat Ltd. (2021) 99 ITPJ (E) 627 (Bom-HC) : 2021 TaxPub(EX) 243 (Bom-HC) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - J.K. Cement Works v. Commr. of CE, CGST (2021) 99 ITPJ (E) 630 (New Del-Trib) : 2021 TaxPub(EX) 313 (CESTAT-NDel) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - LA Opala RG Ltd. v. CCE & ST (2021) 99 ITPJ (E) 630 (Jharkhand-HC) : 2021 TaxPub(EX) 312 (Jhar-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - M.K. Jokai Agri Plantations (P) Ltd. v. UOI (2021) 99 ITPJ (E) 634 (Gau-HC) : 2021 TaxPub(EX) 239 (Gau-HC) 214 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Meena Krishna Agarwal v. CCE & ST (2021) 99 ITPJ (E) 627 (Ahd-Trib) : 2021 TaxPub(EX) 311 (CESTAT-Ahd) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - MSN Enterprises v. UOI (2021) 99 ITPJ (E) 633 (Guj-HC) : 2021 TaxPub(EX) 240 (Guj-HC) 213 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rajkumar Gupta v. UOI (2021) 99 ITPJ (E) 632 (Pat-HC) : 2021 TaxPub(EX) 244 (Pat-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Tamilnadu Newsprint & Papers Ltd. v. CCE (2021) 99 ITPJ (E) 632 (Mad-HC) : 2021 TaxPub(EX) 303 (Mad-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Tamilnadu Newsprint & Papers Ltd. v. Cus., CE & ST Settlement Commission (2021) 99 ITPJ (E) 635 (Mad-HC) : 2021 TaxPub(EX) 245 (Mad-HC) 215 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Thane Municipal Corporation v. Commr. of CGST & CE (2021) 99 ITPJ (E) 631 (Mum-Trib) : 2021 TaxPub(EX) 317 (CESTAT-Mum) 211 >>   
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