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ITPJ Vol-100 Iss-2, 20-Jul-2021
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GST : NEWS YOU CAN USE - GST collections fall below Rs 1-trn mark after eight months in June 2 >>   
GST : NEWS YOU CAN USE - Enhanced GST revenue collections should now be 'new normal'; FM 2 >>   
GST : ARTICLE - Cancellation of Registration on the Basis of Non-Speaking Order -- Validity of -- CA. SATYADEV PUROHIT 4 >>   
GST : ARTICLE - Denial of Input Tax Credit to the Buyer Due to Mismatch -- CA. L.VENKATARAMANAN 7 >>   
GST : ARTICLE - Attachment of Bank Account on the Basis of Proceeding Initiated Under Section 71 -- Validity of -- PURNENDU SAHAI 12 >>   
GST : ARTICLE - Can Appellate Authority Examine Additional Evidences at Behest of Revenue -- BHUWAN PRAKASH 15 >>   
GST : ARTICLE - Certified Copy of Order Appealed Against Furnished After Prescribed Time Period -- Condonation of Delay in Filing Appeal -- D. RAMACHANDRA RAO 18 >>   
GST : MINI BOOK - GST on Passenger Transport Services 22 >>   
GST : CASE LAW REPORTS - Anand Distributors v. UOI (2021) 100 ITPJ (G) 320 (Mad-HC) 108 >>   
GST : CASE LAW REPORTS - Asstt. Commr v. Bullet Logistics (2021) 100 ITPJ (G) 289 (CIT(A)-JP) 77 >>   
GST : CASE LAW REPORTS - Asstt. Commr. CGST v. Agarwal Sales (2021) 100 ITPJ (G) 302 (Jp-Trib) 90 >>   
GST : CASE LAW REPORTS - Asstt. Commr. of CGST v. Tirupati Plywood Industries (2021) 100 ITPJ (G) 300 (Jp-Trib) 88 >>   
GST : CASE LAW REPORTS - BA Continuum India (P) Ltd. v. UOI & Ors. (2021) 100 ITPJ (G) 336 (Bom-HC) 124 >>   
GST : CASE LAW REPORTS - Bilal Latif Memon v. UOI (2021) 100 ITPJ (G) 301 (Guj-HC) 89 >>   
GST : CASE LAW REPORTS - Chhaya Devi v. UOI (2021) 100 ITPJ (G) 307 (All-HC) 95 >>   
GST : CASE LAW REPORTS - DGGI v. Mohinder Kumar (2021) 100 ITPJ (G) 311 (Pat-HC) 99 >>   
GST : CASE LAW REPORTS - Diwakar Bansal v. Horizon Projects (P.) Ltd. (2021) 100 ITPJ (G) 323 (NAPA) 111 >>   
GST : CASE LAW REPORTS - Durja Jewellers LLP v. Dy. Commr. of CGST (2021) 100 ITPJ (G) 278 (Jp-Trib) 66 >>   
GST : CASE LAW REPORTS - Immanuel & Co. v. Commissioner of CCT (2021) 100 ITPJ (G) 331 (Mad-HC) 119 >>   
GST : CASE LAW REPORTS - Innovative Motors v. GST Council (2021) 100 ITPJ (G) 316 (Mad-HC) 104 >>   
GST : CASE LAW REPORTS - Jilani Shahnavaz Mulla v. State of Gujarat (2021) 100 ITPJ (G) 303 (Guj-HC) 91 >>   
GST : CASE LAW REPORTS - Kana Ram Raiger v. Asstt. Commr. of CGST (2021) 100 ITPJ (G) 296 (Jp-Trib) 84 >>   
GST : CASE LAW REPORTS - Kans Wedding Centre v. CCT (2021) 100 ITPJ (G) 275 (Ker-HC) 63 >>   
GST : CASE LAW REPORTS - Kataria Automobiles (P) Ltd. v. State of Gujarat (2021) 100 ITPJ (G) 305 (Guj-HC) 93 >>   
GST : CASE LAW REPORTS - LGW Industries Ltd. & Ors. v. UOI & Ors. (2021) 100 ITPJ (G) 337 (Cal-HC) 125 >>   
GST : CASE LAW REPORTS - Lupin Ltd. v. Dy. Commr. of CGST (2021) 100 ITPJ (G) 292 (CIT(A)-JP) 80 >>   
GST : CASE LAW REPORTS - New India Civil Erectors (P) Ltd. v. UOI & Ors. (2021) 100 ITPJ (G) 326 (Bom-HC) 114 >>   
GST : CASE LAW REPORTS - Nitin Gupta v. Asstt. Commr. CGST (2021) 100 ITPJ (G) 293 (Jp-Trib) 81 >>   
GST : CASE LAW REPORTS - Nowrangroy Agro (P) Ltd. & Ors. v. UOI & Ors. (2021) 100 ITPJ (G) 283 (Cal-HC) 71 >>   
GST : CASE LAW REPORTS - Om Trading Company v. Dy. Commr. of State Tax & Ors. (2021) 100 ITPJ (G) 277 (MP-HC) 65 >>   
GST : CASE LAW REPORTS - Parvati Steel Re-Roling Mills v. Dy. Excise & Taxation Commissioner & Ors. (2021) 100 ITPJ (G) 285 (P&H-HC) 73 >>   
GST : CASE LAW REPORTS - Rameswar Udyog (P) Ltd. v. UOI (2021) 100 ITPJ (G) 318 (Guj-HC) 106 >>   
GST : CASE LAW REPORTS - SKJ Fin3vest Advisory (P) Ltd. v. UOI (2021) 100 ITPJ (G) 287 (Guj-HC) 75 >>   
GST : CASE LAW REPORTS - Sri Lakshmi Venkateswara v. State of Andhra Pradesh (2021) 100 ITPJ (G) 327 (AP-HC) 115 >>   
GST : CASE LAW REPORTS - Sri Ram Construction v. UOI (2021) 100 ITPJ (G) 334 (Jhar-HC) 122 >>   
GST : CASE LAW REPORTS - Suman Kumar v. State of Bihar (2021) 100 ITPJ (G) 280 (Pat-HC) 68 >>   
GST : CASE LAW REPORTS - Sunil Kumar Jha v. UOI & Ors. (2021) 100 ITPJ (G) 325 (Bom-HC) 113 >>   
GST : CASE LAW REPORTS - Syndicate Bank v. Dy. Commr., CGST (2021) 100 ITPJ (G) 290 (Jp-Trib) 78 >>   
States GST & VAT : ADVANCE RULINGS - Mcdonald Pelz Global Commodities India (P.) Ltd., In re (2021) 100 ITPJ (SG) 340 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - El-Chico Clutch (P.) Ltd., In re (2021) 100 ITPJ (SG) 340 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - Bellary Nirmiti Kendra, In re (2021) 100 ITPJ (SG) 355 (AAR) 143 >>   
States GST & VAT : ADVANCE RULINGS - Bowring Institute, In re (2021) 100 ITPJ (SG) 344 (AAR) 132 >>   
States GST & VAT : ADVANCE RULINGS - Udupi Nirmiti Kendra, In re (2021) 100 ITPJ (SG) 354 (AAR) 142 >>   
States GST & VAT : ADVANCE RULINGS - Wave Colour Techniks, In re (2021) 100 ITPJ (SG) 350 (AAR) 138 >>   
States GST & VAT : CASE LAW DIGESTS - Dynatech Tools and Devices v. State of Karnataka (2021) 100 ITPJ (SG) 356 (Kar-HC) : 2021 TaxPub(VAT) 147 (Karn-HC) : (2021) 88 GSTR 134 (Karn) 144 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. Marudhar Granites (2021) 100 ITPJ (SG) 356 (Karn-HC) : 2021 TaxPub(VAT) 153 (Karn-HC) 145 >>   
States GST & VAT : ADVANCE RULINGS - Dubai Chamber of Commerce & Industry, In re (2021) 100 ITPJ (SG) 358 (AAR) 146 >>   
Pernod Ricard India (P) Ltd. v. State of Goa (2021) 100 ITPJ (SG) 358 (Bom-HC) : 2021 TaxPub(VAT) 156 (Bom-HC) 147 >>   
States GST & VAT : CASE LAW DIGESTS - Arasan Syntex Ltd. v. Appellate Dy. CIT (State Tax) (2021) 100 ITPJ (SG) 363 (Mad-HC) : 2021 TaxPub(VAT) 177 (Mad-HC) 151 >>   
States GST & VAT : CASE LAW DIGESTS - Cauvery Timber Company (P) Ltd. v. Asstt. CST (2021) 100 ITPJ (SG) 364 (Mad-HC) : 2021 TaxPub(VAT) 175 (Mad-HC) 152 >>   
States GST & VAT : CASE LAW DIGESTS - G.M. Life Style v. CCT (2021) 100 ITPJ (SG) 361 (Mad-HC) : 2021 TaxPub(VAT) 178 (Mad-HC) 150 >>   
States GST & VAT : CASE LAW DIGESTS - Infra Engineers India v. CTO (2021) 100 ITPJ (SG) 362 (Mad-HC) : 2021 TaxPub(VAT) 188 (Mad-HC) 151 >>   
States GST & VAT : CASE LAW DIGESTS - Karthikeya Spinning & Weaving Mills (P) Ltd. v. Secretary (2021) 100 ITPJ (SG) 365 (Mad-HC) : 2021 TaxPub(VAT) 166 (Mad-HC) 154 >>   
States GST & VAT : CASE LAW DIGESTS - Kesaav Ply N Laminates v. Asstt. Commr. (ST) (2021) 100 ITPJ (SG) 365 (Mad-HC) : 2021 TaxPub(VAT) 151 (Mad-HC) 153 >>   
States GST & VAT : CASE LAW DIGESTS - Kiran Global Chems Ltd. v. Asstt. CST (2021) 100 ITPJ (SG) 368 (Mad-HC) : 2021 TaxPub(VAT) 186 (Mad-HC) 157 >>   
States GST & VAT : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Dy. Commr. (CT) (2021) 100 ITPJ (SG) 368 (Mad-HC) : 2021 TaxPub(VAT) 152 (Mad-HC) 156 >>   
States GST & VAT : CASE LAW DIGESTS - Plastic Sales Corp. v. Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) (2021) 100 ITPJ (SG) 366 (Mad-HC) : 2021 TaxPub(VAT) 174 (Mad-HC) 155 >>   
States GST & VAT : CASE LAW DIGESTS - Rainbow Restaurant v. Asstt. Commr. (CT) (2021) 100 ITPJ (SG) 361 (Mad-HC) : 2021 TaxPub(VAT) 158 (Mad-HC) 149 >>   
States GST & VAT : CASE LAW DIGESTS - Russell Credit Ltd. v. CTO (2021) 100 ITPJ (SG) 360 (Mad-HC) : 2021 TaxPub(VAT) 160 (Mad-HC) 149 >>   
States GST & VAT : CASE LAW DIGESTS - Suresh Industries v. STAT (Addl. Bench) (2021) 100 ITPJ (SG) 367 (Mad-HC) : 2021 TaxPub(VAT) 168 (Mad-HC) 155 >>   
States GST & VAT : CASE LAW DIGESTS - Suriya Cement Agency v. Asstt. CCT (2021) 100 ITPJ (SG) 363 (Mad-HC) : 2021 TaxPub(VAT) 169 (Mad-HC) 152 >>   
States GST & VAT : CASE LAW DIGESTS - John Energy Ltd. v. State of Tripura (2021) 100 ITPJ (SG) 370 (Tripura-HC) : 2021 TaxPub(VAT) 180 (Tripura High Court-HC) 158 >>   
States GST & VAT : ADVANCE RULINGS - Prag Polymers, In re (2021) 100 ITPJ (SG) 371 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Sunchirin Auto Parts India (P) Ltd., In re (2021) 100 ITPJ (SG) 375 (AAR) 163 >>   
States GST & VAT : CASE LAW DIGESTS - EBM-PAPST India (P) Ltd. v. State of Uttarakhand & Ors. (2021) 100 ITPJ (SG) 376 (UTK-HC) : 2020 TaxPub(VAT) 116 (Uttarakhand-HC) : (2020) 75 GSTR 65 (Uttarakhand) 165 >>   
States GST & VAT : CASE LAW DIGESTS - State of U.P. v. Mohd. Zubair Through Addl. Chief Secretary (Tax and Registration) (2021) 100 ITPJ (SG) 375 (All-HC) : 2021 TaxPub(VAT) 154 (All-HC) 164 >>   
States GST & VAT : CASE LAW DIGESTS - EBM-PAPST India (P) Ltd. v. State of Uttarakhand & Ors. (2021) 100 ITPJ (SG) 377 (UTK-HC) : 2020 TaxPub(VAT) 116 (Uttarakhand-HC) : (2020) 75 GSTR 65 (Uttarakhand) 165 >>   
States GST & VAT : ADVANCE RULINGS - Damodar Valley Corporation, In re (2021) 100 ITPJ (SG) 385 (AAR) 173 >>   
States GST & VAT : ADVANCE RULINGS - Synthetic Moulders Ltd., In re (2021) 100 ITPJ (SG) 378 (AAR) 166 >>   
CUSTOMS : NEWS YOU CAN USE - India's exports rise to all-time high of $95 billion in June quarter 180 >>   
CUSTOMS : NEWS YOU CAN USE - Outlook for exports of engineering goods looks strong for rest of CY 2021 180 >>   
CUSTOMS : NEWS YOU CAN USE - FTAs with key nations will boost exports, attract more investments: FIEO 181 >>   
CUSTOMS : STATUTES - Implementation of the Sea Cargo Manifest and Transhipment Regulations -- Circular No. 12/2021-Customs, dtd. 30-6-2021 [F. No.450/58 /2015-Cus IV(Pt)] 182 >>   
CUSTOMS : STATUTES - Online Filing of AEO T2 and AEO T3 Applications : Launch of Version 2.0 of Web-Application for Filing, Real-Time Monitoring, and Digital Certification, Regarding -- Circular No. 13/2021-Customs, dtd. 1-7-2021 [F.No.- DIC/WEB/1/2020-WE 184 >>   
CUSTOMS : STATUTES - Improvements in Faceless Assessment -- Measures for Expediting Customs Clearances, Regarding -- Circular No. 14 /2021-Customs, dtd. 7-7-2021 [F. No. 450/26/2019-Cus. IV(Pt)] 185 >>   
CUSTOMS : STATUTES - Requirement of COVID-19 Testing in Live Animals Before Importing into India, Regarding -- Instruction No. 15/2021-Customs, dtd. 30-6-2021 [F. No. 401/36/2021-Cus.III] 195 >>   
CUSTOMS : STATUTES - Certain Good Exempted from Customs Duty -- Notification No. 34/2021-Customs, dtd. 29-6-2021 [F. No. CBIC-190354/87/2021-TRU Section-CBEC] 196 >>   
CUSTOMS : STATUTES - Certain Good Exempted from Levy of Customs Duty -- Regarding -- Notification No. 35/2021-Customs, dtd. 12-7-2021 [F.No. CBIC-190354/28/ 2021-TO(TRU-I)-CBEC] 196 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 -- Notification No. 55 /2021-Customs (N.T.), dtd. 30-6-2021 [F. No. 467/01/2021-Cus-V] 197 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Fourth Amendment) Regulations, 2021 -- Notification No. 56/2021-Customs (NT.), dtd. 30-6-2021 [F. No. 450 /58/2015- Cus IV(Pt)] 199 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and Vice Versa -- Notification No. 57/2021 - Customs (N.T.), dtd. 1-7-2021 [F.No. 468/01/2021-Cus.V] 200 >>   
CUSTOMS : STATUTES - Provisions of Section 151B Applicable to Certain Agreements or Arrangements -- Notification No. 58/2021 - Customs (N.T.), dtd. 1-7-2021 [F. No.15021/02/2019-ICD(CBEC)] 201 >>   
CUSTOMS : STATUTES - Continuation of Anti-dumping Duty on imports of “Glazed/Unglazed Porcelain/Vitrified tiles -- Regarding -- Notification No. 34/2021-Customs (ADD), dtd. 28-6-2021 [F.No. CBIC-190354/44/2021-TO(TRU-I)-CBEC] 204 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping duty on Import of “Tyre Curing Presses” -- Regarding -- Notification No. 35/2021-Customs (ADD), dtd. 29-6-2021 [F.No. CBIC-190354/69/2021-TO(TRU-I)-CBEC] 205 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of ‘Hot-rolled Flat Products of Alloy or Non-Alloy Steel’ -- Regarding -- Notification No. 36/ 2021-Customs (ADD), dtd. 29-6-2021 [F.No. CBIC-190354/58/2021-TO(TRU-I)-CBEC] 206 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping duty on Imports of ‘Cold-Rolled Flat Products of Alloy or Non-Alloy Steel’ -- Regarding -- Notification No. 37/ 2021-Customs (ADD), dtd. 29-6-2021 [F.No. CBIC-190354/59/2021-TO(TRU-I)-CBEC] 207 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of ‘PVC Flex Film’, Originating in or Exported From China PR -- Regarding -- Notification No. 38/2021-Customs (ADD), dtd. 30-6-2021 [F. No. CBIC-190354/20/2021-TO(TRU-I)-CBEC] 208 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of "Viscose Staple Fibre (VSF) -- Regarding -- Notification No. 39/2021-Customs (ADD), dtd. 30-6-2021 [F. No. CBIC-190354/74/2021 209 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of ‘Plain Medium Density Fibre Board (MDF) -- Regarding -- Notification No. 40/2021-Customs (ADD), dtd. 30-6-2021 [F.No. 354/58/2021-TRU] 210 >>   
CUSTOMS : CASE LAW DIGESTS - Aadil Majeed Banday v. CC (2021) 100 ITPJ (C) 425 (Chd-Trib) : 2021 TaxPub(EX) 425 (CESTAT-Chd) 214 >>   
CUSTOMS : CASE LAW DIGESTS - Baldeep Singh v. Commr. of Cus. (2021) 100 ITPJ (C) 428 (New Del-Trib) : 2021 TaxPub(EX) 387 (CESTAT-NDel) 217 >>   
CUSTOMS : CASE LAW DIGESTS - Britto Timbers (P) Ltd. v. The Plant Protection Officer (E) (2021) 100 ITPJ (C) 431 (Mad-HC) : 2021 TaxPub(EX) 428 (Mad-HC) 220 >>   
CUSTOMS : CASE LAW DIGESTS - CMR Chiho Industries India (P) Ltd. v. UOI (2021) 100 ITPJ (C) 423 (Guj-HC) : 2021 TaxPub(EX) 417 (Guj-HC) 212 >>   
CUSTOMS : CASE LAW DIGESTS - Doosan Infracore Construction Equipment India (P) Ltd. v. Commr. of Cus. (Preventive) (2021) 100 ITPJ (C) 429 (Chen-Trib) : 2021 TaxPub(EX) 390 (CESTAT-Chenn) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Kirloskar Ferrous Industries Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 427 (Bang-Trib) : 2021 TaxPub(EX) 422 (CESTAT-Bang) 216 >>   
CUSTOMS : CASE LAW DIGESTS - Muhammed Asif K.A. v. Sreejith M. (2021) 100 ITPJ (C) 426 (Ker-HC) : 2021 TaxPub(EX) 398 (Ker-HC) 215 >>   
CUSTOMS : CASE LAW DIGESTS - Neoteric Infomatique Ltd. v. Dy. Commr. of Cus. (2021) 100 ITPJ (C) 431 (Mad-HC) : 2021 TaxPub(EX) 399 (Mad-HC) 219 >>   
CUSTOMS : CASE LAW DIGESTS - Nitta Gelatin India Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 424 (Bang-Trib) : 2021 TaxPub(EX) 401 (CESTAT-Bang) 213 >>   
CUSTOMS : CASE LAW DIGESTS - Rain CII Carbon Vizag Ltd. & Anr. v. UOI & Ors. (2021) 100 ITPJ (C) 430 (Del-HC) : 2021 TaxPub(EX) 89 (Del-HC) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Sun Art Exporter v. Commr. of CGST (2021) 100 ITPJ (C) 423 (New-Del-Trib) : 2021 TaxPub(EX) 304 (CESTAT-NDel) 211 >>   
CUSTOMS : CASE LAW DIGESTS - Transworld Cargo & Travels v. Addl. Commr. of Cus. (2021) 100 ITPJ (C) 426 (New Del-Trib) : 2021 TaxPub(EX) 412 (CESTAT-NDel) 214 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Bundy India Ltd. v. CCE & ST (2021) 100 ITPJ (E) 435 (Ahd-Trib) : 2021 TaxPub(EX) 440 (CESTAT-Ahd) 223 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. ITC Ltd. (2021) 100 ITPJ (E) 434 (Karn-HC) : 2021 TaxPub(EX) 444 (Karn-HC) 222 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Charu Technology (P) Ltd. & Anr. v. UOI & Ors. (2021) 100 ITPJ (E) 438 (Gau-HC) : 2021 TaxPub(EX) 441 (Gau-HC) 227 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Garden Silk Mills Ltd. v. UOI (2021) 100 ITPJ (E) 436 (Guj-HC) : 2021 TaxPub(EX) 446 (Guj-HC) 224 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gujarat State Fertilizers & Chemicals Ltd. v. UOI (2021) 100 ITPJ (E) 437 (Guj-HC) : 2021 TaxPub(EX) 365 (Guj-HC) 226 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mankasia Steel (P) Ltd. v. Commr. of CGST & CX (2021) 100 ITPJ (E) 434 (Kol-Trib) : 2021 TaxPub(EX) 437 (CESTAT-Kol) 223 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Supermax Personal Care (P) Ltd. v. UOI (2021) 100 ITPJ (E) 439 (Bom-HC) : 2021 TaxPub(EX) 381 (Bom-HC) 228 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Topcem India v. UOI & 3 Ors. (2021) 100 ITPJ (E) 440 (Gau-HC) : 2021 TaxPub(EX) 382 (Gau-HC) 228 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Veer-0-Metals (P) Ltd. v. CCT (2021) 100 ITPJ (E) 436 (Bang-Trib) : 2021 TaxPub(EX) 383 (CESTAT-Bang) 225 >>   
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