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ITPJ Vol-100 Iss-3, 05-Aug-2021
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GST : NEWS YOU CAN USE - Centre frontloads Rs 75,000 crore to states as GST compensation 2 >>   
GST : NEWS YOU CAN USE - GST payable only on profit earned from resale of gold jewellery 2 >>   
GST : NEWS YOU CAN USE - Arrest, search, summons under GST law not to be affected by Supreme Court’s limitation order, says CBIC 3 >>   
GST : STATUTES - Clarification Regarding Extension of Limitation under GST Law in Terms of Hon’ble Supreme Court’s Order dtd 27-04-2021 -- Circular No. 157/13/2021-GST, dtd. 20-7-2021 [F.No. CBIC-20006/10/2021] 4 >>   
GST : ARTICLE - No Defaults Envisaged Under Section 130(1) Committed by Assessee -- Validity of Confiscation -- CA. SATYADEV PUROHIT 7 >>   
GST : ARTICLE - Aadhar Authentication and Registration under GST -- S. SWAMINATHAN 10 >>   
GST : ARTICLE - Ready Reference of Annual Compliance Under GST -- Part 1 -- CA. L. VENKATARAMANAN 13 >>   
GST : ARTICLE - GST on Cleaning Services -- BHUWAN PRAKASH 17 >>   
GST : ARTICLE - Taxability of Canteen Facility Under GST -- A Case Study -- ASHISH MITTAL 21 >>   
GST : CASE LAW REPORTS - Aakash Food Products (P) Ltd. & Anr. v. UOI & Ors. (2021) 100 ITPJ (G) 505 (Cal-HC) 65 >>   
GST : CASE LAW REPORTS - Abdul Mannan Khan v. GSTC & Ors. (2021) 100 ITPJ (G) 476 (Cal-HC) 36 >>   
GST : CASE LAW REPORTS - Abdul Shaji v. CCT & CE (2021) 100 ITPJ (G) 489 (Ker-HC) 49 >>   
GST : CASE LAW REPORTS - Anish Infracon India (P) Ltd. v. UOI (2021) 100 ITPJ (G) 485 (Guj-HC) 45 >>   
GST : CASE LAW REPORTS - Anuj Mahesh Gupta v. Asstt. Commr. of State Tax & Anr. (2021) 100 ITPJ (G) 509 (Bom-HC) 69 >>   
GST : CASE LAW REPORTS - Asstt. Commr. (Review) v. Swastik Udyog (2021) 100 ITPJ (G) 481 (CIT(A) 41 >>   
GST : CASE LAW REPORTS - Dayamay Enterprise v. State of Tripura & Ors. (2021) 100 ITPJ (G) 470 (Trip-HC) 30 >>   
GST : CASE LAW REPORTS - DGGI v. Pawan Goel (2021) 100 ITPJ (G) 495 (Pat-HC) 55 >>   
GST : CASE LAW REPORTS - Dharmesh Gandhi v. Asstt. Commr. (Anti-Evasion), CGST & CE (2021) 100 ITPJ (G) 516 (Bom-HC) 76 >>   
GST : CASE LAW REPORTS - GST v. Daman Thukral (2021) 100 ITPJ (G) 511 (SCMM) 71 >>   
GST : CASE LAW REPORTS - Hash Constructions v. Dy. Commissioner (2021) 100 ITPJ (G) 482 (Ker-HC) 42 >>   
GST : CASE LAW REPORTS - Indian Farmers Fertilizers Co-operative Ltd. v. UOI & Ors. (2021) 100 ITPJ (G) 517 (Ori-HC) 77 >>   
GST : CASE LAW REPORTS - Jodhpur Vidyut Vitran Nigam Ltd. v. UOI (2021) 100 ITPJ (G) 521 (Raj-HC) 81 >>   
GST : CASE LAW REPORTS - LGW Industries Ltd. & Anr. v. UOI & Ors. (2021) 100 ITPJ (G) 508 (Cal-HC) 68 >>   
GST : CASE LAW REPORTS - Netrika Trends v. Deputy Commissioner of GST (Appeals) (2021) 100 ITPJ (G) 472 (Guj-HC) 32 >>   
GST : CASE LAW REPORTS - Nitin Jain v. Commr. of CGST & CE (2021) 100 ITPJ (G) 493 (P&H-HC) 53 >>   
GST : CASE LAW REPORTS - Pinax Steel Industries (P) Ltd. v. State of Bihar (2021) 100 ITPJ (G) 518 (Pat-HC) 78 >>   
GST : CASE LAW REPORTS - Prema Automobiles (P) Ltd. v. State of Bihar (2021) 100 ITPJ (G) 479 (Pat-HC) 39 >>   
GST : CASE LAW REPORTS - R.J. Trading Co. v. Commr. of CGST (2021) 100 ITPJ (G) 503 (Del-HC) 63 >>   
GST : CASE LAW REPORTS - Raj Exim v. Asstt. Commr. of Cus. (2021) 100 ITPJ (G) 501 (Mad-HC) 61 >>   
GST : CASE LAW REPORTS - Ramakrishnan Mahalingam v. STO (2021) 100 ITPJ (G) 474 (Mad-HC) 34 >>   
GST : CASE LAW REPORTS - Safarulla Padikkal v. State Tax Officer (2021) 100 ITPJ (G) 487 (Ker-HC) 47 >>   
GST : CASE LAW REPORTS - Shivalik Silica, In re (2021) 100 ITPJ (G) 477 (CGST-Jp) 37 >>   
GST : CASE LAW REPORTS - Sun Pharma Laboratories Ltd. v. UOI & Ors. (2021) 100 ITPJ (G) 510 (Sikkim-HC) 70 >>   
GST : CASE LAW REPORTS - The India Cements Ltd. v. UOI (2021) 100 ITPJ (G) 498 (Raj-HC) 58 >>   
GST : CASE LAW REPORTS - UOI & Ors. v. A.F. Babu (2021) 100 ITPJ (G) 499 (Ker-HC) 59 >>   
States GST & VAT : ADVANCE RULINGS - Global Gruh Udyog, In re (2021) 100 ITPJ (SG) 529 (AAR) 89 >>   
States GST & VAT : ADVANCE RULINGS - Shivani Scientific Industries (P) Ltd., In re (2021) 100 ITPJ (SG) 528 (AAR) 88 >>   
States GST & VAT : CASE LAW DIGESTS - Afcan Impex (P) Ltd. v. State of Gujarat (2021) 100 ITPJ (SG) 534 (Guj-HC) : 2021 TaxPub(VAT) 192 (Guj-HC) 95 >>   
States GST & VAT : ADVANCE RULINGS - In Re : Ashiana Housing Ltd. (2021) 100 ITPJ (SG) 536 (AAR) 96 >>   
States GST & VAT : ADVANCE RULINGS - In Re : Manas Geo Tech India (P) Ltd. (2021) 100 ITPJ (SG) 541 (AAR) 101 >>   
States GST & VAT : ADVANCE RULINGS - In Re : Siemens Ltd. (2021) 100 ITPJ (SG) 544 (AAR) 104 >>   
States GST & VAT : ADVANCE RULINGS - Aadhya Gold (P) Ltd., In re (2021) 100 ITPJ (SG) 550 (AAR) 110 >>   
States GST & VAT : ADVANCE RULINGS - Airbus Group India (P) Ltd., In re (2021) 100 ITPJ (SG) 549 (AAR) 109 >>   
States GST & VAT : ADVANCE RULINGS - B.G. Shirke Constructions Technology (P) Ltd., In re (2021) 100 ITPJ (SG) 554 (AAR) 114 >>   
States GST & VAT : ADVANCE RULINGS - Ce-Chem Pharmaceuticals (P) Ltd., In re (2021) 100 ITPJ (SG) 559 (AAR) 119 >>   
States GST & VAT : ADVANCE RULINGS - Narayanappa Ramesh, In re (2021) 100 ITPJ (SG) 555 (AAR) 115 >>   
States GST & VAT : CASE LAW DIGESTS - Jai Bhavani Trading Company v. State of Karnataka (2021) 100 ITPJ (SG) 560 (Karn-HC) : 2021 TaxPub(VAT) 187 (Karn-HC) 120 >>   
States GST & VAT : ADVANCE RULINGS - Abbott Healthcare (P) Ltd., In re (2021) 100 ITPJ (SG) 572 (AAR) 132 >>   
States GST & VAT : ADVANCE RULINGS - Alleppey Fibretuft (P) Ltd., In re (2021) 100 ITPJ (SG) 573 (AAR) 133 >>   
States GST & VAT : ADVANCE RULINGS - Aswath Manoharan, In re (2021) 100 ITPJ (SG) 579 (AAR) 139 >>   
States GST & VAT : ADVANCE RULINGS - CC Fabs, In re (2021) 100 ITPJ (SG) 580 (AAR) 140 >>   
States GST & VAT : ADVANCE RULINGS - Chellanam Grama Panchayath, In re (2021) 100 ITPJ (SG) 585 (AAR) 145 >>   
States GST & VAT : ADVANCE RULINGS - Cigma Medical Coding (P) Ltd., In re (2021) 100 ITPJ (SG) 565 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - EVM Motors & Vehicles India (P) Ltd., In re (2021) 100 ITPJ (SG) 589 (AAR) 149 >>   
States GST & VAT : ADVANCE RULINGS - Hazrath Valiyaparambil Azeez, In re (2021) 100 ITPJ (SG) 561 (AAR) 121 >>   
States GST & VAT : ADVANCE RULINGS - Jimmy Antony, In re (2021) 100 ITPJ (SG) 590 (AAR) 150 >>   
States GST & VAT : ADVANCE RULINGS - Malankara Orthodox Syrian Church Medical Mission Hospital, In re (2021) 100 ITPJ (SG) 595 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - N.M. Thualseedharan, In re (2021) 100 ITPJ (SG) 598 (AAR) 158 >>   
States GST & VAT : ADVANCE RULINGS - Arco Electro Technologies (P) Ltd., In re (2021) 100 ITPJ (SG) 600 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Emerald Court Co-operative Housing Society Ltd., In re (2021) 100 ITPJ (SG) 601 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Maharashtra State Dental Council, In re (2021) 100 ITPJ (SG) 601 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - NBCC (India) Ltd., In re (2021) 100 ITPJ (SG) 609 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Healersark Resources (P) Ltd., In re (2021) 100 ITPJ (SG) 618 (AAR) 178 >>   
States GST & VAT : ADVANCE RULINGS - Security and Intelligence Services (India) Ltd., In re (2021) 100 ITPJ (SG) 620 (AAR) 180 >>   
States GST & VAT : CASE LAW DIGESTS - Game Shopee v. CTO (2021) 100 ITPJ (SG) 627 (Mad-HC) : 2021 TaxPub(VAT) 189 (Mad-HC) 187 >>   
States GST & VAT : CASE LAW DIGESTS - IGP Engineers (P) Ltd. v. Asstt. CST (2021) 100 ITPJ (SG) 626 (Mad-HC) : 2021 TaxPub(VAT) 179 (Mad-HC) 187 >>   
States GST & VAT : CASE LAW DIGESTS - Rajgaru Plywoods v. Asstt. CST (2021) 100 ITPJ (SG) 629 (Mad-HC) : 2021 TaxPub(VAT) 176 (Mad-HC) 189 >>   
States GST & VAT : CASE LAW DIGESTS - S. Meena v. STO (2021) 100 ITPJ (SG) 625 (Mad-HC) : 2021 TaxPub(VAT) 185 (Mad-HC) 186 >>   
States GST & VAT : CASE LAW DIGESTS - Sathyabala Auto Power Bikes (P) Ltd. v. Asstt. CST (2021) 100 ITPJ (SG) 628 (Mad-HC) : 2021 TaxPub(VAT) 184 (Mad-HC) 189 >>   
States GST & VAT : CASE LAW DIGESTS - Swathy Chemicals Ltd. v. Jt. Commr. III (SMR) of Commercial Taxes (2021) 100 ITPJ (SG) 629 (Mad-HC) : 2021 TaxPub(VAT) 170 (Mad-HC) 190 >>   
States GST & VAT : CASE LAW DIGESTS - Timindia Exim v. CTO (2021) 100 ITPJ (SG) 627 (Mad-HC) : 2021 TaxPub(VAT) 182 (Mad-HC) 188 >>   
CUSTOMS : NEWS YOU CAN USE - Cabinet extends RoSCTL scheme for textile exporters till March 2024 192 >>   
CUSTOMS : NEWS YOU CAN USE - Exports see nearly 50% jump to $33 bn in June; trade deficit at $9.37 bn 192 >>   
CUSTOMS : NEWS YOU CAN USE - Working on plan to boost agri exports from Ladakh: Commerce Ministry 193 >>   
CUSTOMS : STATUTES - Implementation of RMS for Processing of Duty Drawback Claims -- Circular No. 15/2021-Customs, dtd. 15-7-2021 [F. No. CBIC-140602/1/2021-O/o Dir(Drawback)-CBEC 194 >>   
CUSTOMS : STATUTES - Clarification Regarding Applicability of IGST on Repair Cost, Insurance and Freight, on Goods Re-Imported After Being Exported for Repairs, on the Recommendations of the GST Council made in its 43rd Meeting -- Regarding -- Circular No 195 >>   
CUSTOMS : STATUTES - Efforts Required to Reduce the Compliance Burden for Citizens and Business Activities, Regarding -- Circular No. 17/2021-Customs, dtd. 23-7-2021 [F. No. 450/58/2015-Cus IV(Pt)] 197 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 45/2017-Customs, dated 30th June, 2017 -- Notification No. 36/2021-Customs, dtd. 19-7-2021 [F.No.CBIC-190354/96/2021-TO(TRU-I)-CBEC] 198 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 46/2017-Customs, dated 30th June, 2017 -- Notification No. 37/2021-Customs, dtd. 19-7-2021 [F.No.CBIC-190354/96/2021-TO(TRU-I)-CBEC] 199 >>   
CUSTOMS : STATUTES - Amendment in Several Notifications -- Regarding -- Notification No. 38/2021-Customs, dtd. 26-7-2021 [F. No CBIC-190354/126/2021-TRU] 200 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa -- Notification No. 59/2021-Customs (N.T.), dtd. 15-7-2021 [F.No. 468/01/2021-Cus.V] 201 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 -- Notification No. 60 /2021-Customs (N.T.), dtd. 15-7-2021 [F. No. 467/01/2021-Cus-V] 202 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Fifth Amendment) Regulations, 2021 -- Notification No. 61/2021-Customs (N.T.), dtd. 23-7-2021 [F. No. 450/58/2015-Cus IV(Pt)] 204 >>   
CUSTOMS : STATUTES - Customs Brokers Licensing (Amendment) Regulations, 2021 -- Notification No. 62/2021-Customs (N.T.), dtd. 23-7-2021 [F. No. 520/07/2013-Cus.VI (Vol.III)] 207 >>   
CUSTOMS : CASE LAW DIGESTS - A.B. Kanisha Timbers v. Commr. of Cus. (2021) 100 ITPJ (C) 660 (Mad-HC) : 2021 TaxPub(EX) 384 (Mad-HC) 220 >>   
CUSTOMS : CASE LAW DIGESTS - Aestrik Techno-Signs v. Commr. of Cus. (2021) 100 ITPJ (C) 653 (New Del-Trib) : 2021 TaxPub(EX) 385 (CESTAT-NDel) 214 >>   
CUSTOMS : CASE LAW DIGESTS - Ambey Sales v. Commr. of Cus. (2021) 100 ITPJ (C) 655 (Chd-Trib) : 2021 TaxPub(EX) 416 (CESTAT-Chd) 215 >>   
CUSTOMS : CASE LAW DIGESTS - Asstt. Commr. of Cus. v. Kurian Abraham (P) Ltd. (2021) 100 ITPJ (C) 655 (Mad-HC) : 2021 TaxPub(EX) 423 (Mad-HC) 216 >>   
CUSTOMS : CASE LAW DIGESTS - Baby Marine Seafood Retail (P) Ltd. v. CC (2021) 100 ITPJ (C) 652 (Bang-Trib) : 2021 TaxPub(EX) 430 (CESTAT-Bang) 213 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Overseas Warehousing (P) Ltd. (2021) 100 ITPJ (C) 650 (Chd-Trib) : 2021 TaxPub(EX) 420 (CESTAT-Chd) 211 >>   
CUSTOMS : CASE LAW DIGESTS - DHL Express India (P) Ltd. v. CST (2021) 100 ITPJ (C) 650 (Karn-HC) : 2021 TaxPub(EX) 389 (Karn-HC) 210 >>   
CUSTOMS : CASE LAW DIGESTS - Guduru Chandra Sekhar v. UOI (2021) 100 ITPJ (C) 659 (AP-HC) : 2021 TaxPub(EX) 427 (AP-HC) 220 >>   
CUSTOMS : CASE LAW DIGESTS - Hindustan Unilever Ltd. v. UOI (2021) 100 ITPJ (C) 656 (Mad-HC) : 2021 TaxPub(EX) 394 (Mad-HC) 217 >>   
CUSTOMS : CASE LAW DIGESTS - Moksh Exim v. Commr. of Cus. (Exports) (2021) 100 ITPJ (C) 653 (Del-Trib) : 2021 TaxPub(EX) 397 (CESTAT-NDel) 214 >>   
CUSTOMS : CASE LAW DIGESTS - P. Murali v. Sr. Intelligence Officer (2021) 100 ITPJ (C) 651 (Mad-HC) : 2021 TaxPub(EX) 402 (Mad-HC) 212 >>   
CUSTOMS : CASE LAW DIGESTS - Prateek Mines and Minerals (P) Ltd. & Anr. v. Dy. Director General of Foreign Trade & Ors. (2021) 100 ITPJ (C) 658 (Cal-HC) : 2021 TaxPub(EX) 419 (Cal-HC) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Sabeer Ahamed Sayeed v. Commr. of Cus. (2021) 100 ITPJ (C) 654 (Mad-HC) : 2021 TaxPub(EX) 164 (Mad-HC) 215 >>   
CUSTOMS : CASE LAW DIGESTS - Vikram Jain @ Veerchand Jain v. Commr. of Cus. (2021) 100 ITPJ (C) 658 (Mad-HC) : 2021 TaxPub(EX) 418 (Mad-HC) 219 >>   
CUSTOMS : CASE LAW DIGESTS - YSI Automotive India (P) Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 657 (Mad-HC) : 2021 TaxPub(EX) 432 (Mad-HC) 218 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Excise duty on fuel calibrated to generate resources for infra: FinMin 222 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - AB Tools (P) Ltd. v. Commr. of CGST (2021) 100 ITPJ (E) 663 (Chd-Trib) : 2021 TaxPub(EX) 438 (CESTAT-Chd) 224 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Citizen Metalloys Ltd. v. UOI & 2 Ors. (2021) 100 ITPJ (E) 663 (Guj-HC) : 2021 TaxPub(EX) 359 (Guj-HC) 223 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gemson Melt (P) Ltd. v. UOI & 2 Ors. (2021) 100 ITPJ (E) 668 (Gau-HC : 2021 TaxPub(EX) 364 (Gau-HC) 228 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mahanadi Coalfields Ltd. v. CESTAT (2021) 100 ITPJ (E) 665 (Mad-HC) : 2021 TaxPub(EX) 443 (Mad-HC) 225 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Medical Relief Society of South Kanara v. UOI (2021) 100 ITPJ (E) 665 (Karn-HC) : 2021 TaxPub(EX) 410 (Karn-HC) 226 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - NCL Industries Ltd. v. Commr. of Cus. & Central Tax (2021) 100 ITPJ (E) 666 (AP-HC) : 2021 TaxPub(EX) 436 (AP-HC) 226 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ram Ratna Wires Ltd. v. CCE & ST (2021) 100 ITPJ (E) 667 (Ahd-Trib) : 2021 TaxPub(EX) 434 (CESTAT-Ahd) 227 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Security & Intelligence Services (India) Ltd. v. UOI & Ors. (2021) 100 ITPJ (E) 667 (Ori-HC) : 2021 TaxPub(EX) 433 (Ori-HC) 228 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - SRF Ltd. v. Customs, Excise & Gold Control Appellate Tribunal (2021) 100 ITPJ (E) 664 (Mad-HC) : 2021 TaxPub(EX) 380 (Mad-HC) 225 >>   
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