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ITPJ Vol-101 Iss-2, 20-Sep-2021
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GST : NEWS YOU CAN USE - GST collection in August at over Rs 1.12 trillion; Govt 2 >>   
GST : STATUTES - Clarification Regarding Extension of time Limit to Apply for Revocation of Cancellation of Registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021, Regarding -- Circular No. 158/14/2021-GST, dtd. 6-9-2021 [File No. CBIC-20006/17/2021-GST] 3 >>   
GST : ARTICLE - Cancellation and Suspension of GST Registration -- Need of Change of Lethargic Attitude of GST Authorities -- CA. SATYADEV PUROHIT 6 >>   
GST : ARTICLE - CBIC's Circular on Taxability of Services of Electricity Transmission and Utility -- Held Ultra Vires to Notification No. 12/2017-Central Tax (Rate) -- PURNENDU SAHAI 9 >>   
GST : ARTICLE - No ITC Balance in Electronic Credit Ledger -- Applicability of Rule 86(A) -- BHUWAN PRAKASH 14 >>   
GST : ARTICLE - Charitable Trust Running Medical Store -- Liability to Get Registered -- S. SWAMINATHAN 19 >>   
GST : MINI BOOK - GST on Goods Transportation Services 23 >>   
GST : CASE LAW REPORTS - Aakriti Manufacturing (P) Ltd. v. Asstt. Commr., CGST (2021) 101 ITPJ (G) 337 (CIT(A)Jp) 109 >>   
GST : CASE LAW REPORTS - ARS Steels & Alloy International (P) Ltd. v. STO (2021) 101 ITPJ (G) 311 (Mad-HC) 83 >>   
GST : CASE LAW REPORTS - Avon Udhyog v. State of Rajasthan (2021) 101 ITPJ (G) 315 (Raj-HC) 87 >>   
GST : CASE LAW REPORTS - Awadhesh Prasad v. UOI (2021) 101 ITPJ (G) 339 (Pat-HC) 111 >>   
GST : CASE LAW REPORTS - Bajan Lal Bishnoi @ Rohan v. Superintendent of GST & Central Excise (2021) 101 ITPJ (G) 374 (Mad-HC) 146 >>   
GST : CASE LAW REPORTS - Bangalore Turf Club Ltd. v. State of Karnataka (2021) 101 ITPJ (G) 310 (Karn-HC) 82 >>   
GST : CASE LAW REPORTS - Deepak Print v. UOI (2021) 101 ITPJ (G) 318 (Guj-HC) 90 >>   
GST : CASE LAW REPORTS - DGGI v. Sudhir Gulati (2021) 101 ITPJ (G) 369 (Pat-HC) 141 >>   
GST : CASE LAW REPORTS - In Re : Castrol India Ltd. (2021) 101 ITPJ (G) 319 (CGST(A)-JP) 91 >>   
GST : CASE LAW REPORTS - In re, Nirmal Industries (P) Ltd. (2021) 101 ITPJ (G) 336 (CGST(A)JP) 108 >>   
GST : CASE LAW REPORTS - K.Y. Tabacco Works (P) Ltd. v. State of U.P. & Ors. (2021) 101 ITPJ (G) 356 (All-HC) 128 >>   
GST : CASE LAW REPORTS - Mahesh Vegoils (P) Ltd. v. UOI (2021) 101 ITPJ (G) 379 (Raj-HC) 151 >>   
GST : CASE LAW REPORTS - Narayan Builders & Developers, In re (2021) 101 ITPJ (G) 338 (Jp-Trib) 110 >>   
GST : CASE LAW REPORTS - Panchami Enterprises v. Mysore Sales International Ltd. (MSIL) (2021) 101 ITPJ (G) 307 (Karn-HC) 79 >>   
GST : CASE LAW REPORTS - Pawan Kumar v. State of Punjab & Anr. (2021) 101 ITPJ (G) 371 (P&H-HC) 142 >>   
GST : CASE LAW REPORTS - Rajan Himatbhai Aghara v. Senior Intelligence Officer (2021) 101 ITPJ (G) 365 (ADS-Rkt) 137 >>   
GST : CASE LAW REPORTS - Rajeev Mishra v. State of Odisha & Anr. (2021) 101 ITPJ (G) 364 (Ori-HC) 136 >>   
GST : CASE LAW REPORTS - Rohit Kumar Goyal v. Director General of GST (Intelligence) (2021) 101 ITPJ (G) 362 (P&H-HC) 134 >>   
GST : CASE LAW REPORTS - Royal Enterprises v. State of Bihar (2021) 101 ITPJ (G) 342 (Pat-HC) 114 >>   
GST : CASE LAW REPORTS - Royal Enterprises v. UOI (2021) 101 ITPJ (G) 349 (Pat-HC) 121 >>   
GST : CASE LAW REPORTS - S.R. Enterprises v. Dy. Commr. (2021) 101 ITPJ (G) 328 (CGST(A)Jp) 100 >>   
GST : CASE LAW REPORTS - Santosh Kumar Gupta v. UOI (2021) 101 ITPJ (G) 359 (Ori-HC) 131 >>   
GST : CASE LAW REPORTS - Satyam Shivam Papers (P) Ltd. v. Asstt. CST & Ors. (2021) 101 ITPJ (G) 358 (Tel-HC) 130 >>   
GST : CASE LAW REPORTS - Shree Udyog v. Commr. of State Tax, Odisha & Ors. (2021) 101 ITPJ (G) 352 (Ori-HC) 124 >>   
GST : CASE LAW REPORTS - Sri Marg Human Resources (P) Ltd. v. Pr. Addl. Director General Of CGST (2021) 101 ITPJ (G) 345 (Mad-HC) 117 >>   
GST : CASE LAW REPORTS - Super India Paper Products Benlon India Ltd. & Ors. v. UOI (2021) 101 ITPJ (G) 378 (Del-HC) 150 >>   
GST : CASE LAW REPORTS - T. Karthick Raja v. General Manager, Southern Railway (2021) 101 ITPJ (G) 309 (Mad-HC) 81 >>   
States GST & VAT : CASE LAW DIGESTS - Nano Enterprises v. CTO (2021) 101 ITPJ (SG) 384 (AP-HC) : 2021 TaxPub(VAT) 234 (AP-HC) 156 >>   
States GST & VAT : CASE LAW DIGESTS - Saint Gobain Glass India Ltd. v. Appellate Jt. Commr. (CT) (2021) 101 ITPJ (SG) 385 (Mad-HC) : 2021 TaxPub(VAT) 163 (Mad-HC) 157 >>   
States GST & VAT : CASE LAW DIGESTS - Arshil Enterprise v. State of Gujarat (2021) 101 ITPJ (SG) 386 (Guj-HC) : 2021 TaxPub(VAT) 221 (Guj-HC) 158 >>   
States GST & VAT : ADVANCE RULINGS - Dakshina Kannada Co-op. Milk Producers Union Ltd., In re (2021) 101 ITPJ (SG) 387 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Guitar Head Publishing LLP, In re (2021) 101 ITPJ (SG) 389 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Juzi Fruits (P) Ltd., In re (2021) 101 ITPJ (SG) 390 (AAR) 162 >>   
States GST & VAT : ADVANCE RULINGS - Madivalappa Karveerappa Belwadi, In re (2021) 101 ITPJ (SG) 391 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Premier Sales Promotion (P) Ltd., In re (2021) 101 ITPJ (SG) 392 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Premier Tissues India Ltd., In re (2021) 101 ITPJ (SG) 389 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Sadanand Manpower Service, In re (2021) 101 ITPJ (SG) 388 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Eco Wood (P) Ltd., In re (2021) 101 ITPJ (SG) 393 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Santhosh Distributors, In re (2021) 101 ITPJ (SG) 394 (AAR) 166 >>   
States GST & VAT : ADVANCE RULINGS - Emerald Court Co-operative Housing Society Ltd., In re (2021) 101 ITPJ (SG) 395 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Forest County Co-operative Housing Society Ltd., In re (2021) 101 ITPJ (SG) 395 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Anjali Enterprises, In re (2021) 101 ITPJ (SG) 397 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Britannia Industries Ltd., In re (2021) 101 ITPJ (SG) 398 (AAR) 170 >>   
States GST & VAT : ADVANCE RULINGS - Indian Institute of Management, In re (2021) 101 ITPJ (SG) 399 (AAR) 171 >>   
States GST & VAT : ADVANCE RULINGS - New Tirupur Area Development Corp. Ltd., In re (2021) 101 ITPJ (SG) 399 (AAR) 171 >>   
States GST & VAT : CASE LAW DIGESTS - Cmtesinformatics (P) Ltd v. Asstt. CCT (2021) 101 ITPJ (SG) 402 (Mad-HC) : 2021 TaxPub(VAT) 245 (Mad-HC) 175 >>   
States GST & VAT : CASE LAW DIGESTS - Raaj Metals (India) v. Asstt. CCT (2021) 101 ITPJ (SG) 401 (Mad-HC) : 2021 TaxPub(VAT) 246 (Mad-HC) 174 >>   
States GST & VAT : CASE LAW DIGESTS - Sudha Siva Traders (P) Ltd. v. Asstt. CCT (2021) 101 ITPJ (SG) 402 (Mad-HC) : 2021 TaxPub(VAT) 242 (Mad-HC) 174 >>   
States GST & VAT : ADVANCE RULINGS - SHV Energy (P) Ltd., In re (2021) 101 ITPJ (SG) 404 (AAR) 176 >>   
CUSTOMS : NEWS YOU CAN USE - India merchandise exports to grow 33% to $98.45 bn in Q2 of FY22: Exim Bank 178 >>   
CUSTOMS : NEWS YOU CAN USE - Govt to release incentive arrears worth Rs 56,027 crore to exporters 178 >>   
CUSTOMS : NEWS YOU CAN USE - Value of textile exports should be increased to $100 bn from $33 bn: Goyal 179 >>   
CUSTOMS : STATUTES - Easing Availability of Containers for Exporters, Regarding -- Instruction No. 20/2021-Customs, dtd. 10-9-2021 [F. No.450/179/2017-Cus-IV] 180 >>   
CUSTOMS : STATUTES - Amendment in Several Notifications -- Regarding -- Notification No. 42/2021-Customs, dtd. 10-9-2021 [F. No. CBIC-190354/189/2021-TRU] 182 >>   
CUSTOMS : STATUTES - Notification No. 34/2021-Customs, dtd. the 29th June, 2021 -- Rescinded -- Notification No. 43/2021- Customs, dtd. 10-9-2021 [F. No. CBIC-190354/189/2021-TRU] 183 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 -- Notification No. 69/2021-Customs (N.T.), dtd.31-8-2021 [F. No. 467/01/2021-Cus-V] 183 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 -- Notification No. 70/2021-Customs (N.T.), dtd. 31-8-2021 [F. No. 450/58/2015- Cus IV(Pt)] 185 >>   
CUSTOMS : STATUTES - Rate of exchange for conversion of foreign currencies into Indian Rupees and vice versa -- Notification No.71/2021-Customs (N.T.), dtd. 2-9-2021 [F.No. 468/01/2021-Cus.V] 186 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 61/94-CUSTOMS (N.T.), dated 21st November, 1994 -- No. 72/2021-Customs (N.T.), dtd. 13-9-2021 [F. No. 394/61/2020-Cus(AS)] 187 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping duty on imports of “Glass Fibre and Articles thereof” -- Notification No. 49/2021-Customs (ADD), dtd. 31-8-2021 [F.No. CBIC-190354/108/2021-TO(TRU-I)-CBEC] 188 >>   
CUSTOMS : STATUTES - Imposition of anti-dumping duty on imports of “Rubber chemical PX-13” -- Regarding -- Notification No. 50/2021-Customs (ADD), dtd. 14-9-2021 [F. No. CBIC-190354/175/2021-TRU Section-CBEC] 189 >>   
CUSTOMS : STATUTES - Amendment in Notification No.29/2020-Customs (N.T./CAA/DRI) dated 04.08.2020 -- Regarding -- Notification No. 32/2021-Customs (N.T./CAA/ DRI), dtd. 8-9-2021 [F. No. DRI/HQ-CI/50D/CAA-15/2020] 191 >>   
CUSTOMS : STATUTES - Appointment of Customs Officer as Adjudicating Officer -- Regarding -- Notification No. 33/2021-Customs (N.T./CAA/DRI), dtd. 9-9-2021 [F. No. DRI/HQ-CI/50D/CAA-8/2017-CI] 191 >>   
CUSTOMS : CASE LAW DIGESTS - AL Qahir International v. Tuticorin Customs House (2021) 101 ITPJ (C) 423 (Mad-HC) : 2021 TaxPub(EX) 521 (Mad-HC) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Chander Parkash & Anr. v. State of Haryana (2021) 101 ITPJ (C) 421 (P&H-HC) : 2021 TaxPub(EX) 523 (P&H-HC) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Freight Logistics v. Commr. of Cus. (2021) 101 ITPJ (C) 425 (New Del-Trib) : 2021 TaxPub(EX) 524 (CESTAT-NDel) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Hindustan Unilever Ltd. v. UOI (2021) 101 ITPJ (C) 423 (Guj-HC) : 2021 TaxPub(EX) 525 (Guj-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Hyundai Motor India Ltd. v. Secretary & Ors. (2021) 101 ITPJ (C) 422 (Mad-HC) : 2021 TaxPub(EX) 526 (Mad-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Mahavir Logistics v. Pr. Commr. of Cus. (General) (2021) 101 ITPJ (C) 424 (Mum-Trib) : 2021 TaxPub(EX) 531 (CESTAT-Mum) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Maithan Ceramics Ltd. v. CCT (2021) 101 ITPJ (C) 423 (AP-HC) : 2021 TaxPub(EX) 532 (AP-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Manoj Gadhiya v. C.C. (2021) 101 ITPJ (C) 422 (Ahd-Trib) : 2021 TaxPub(EX) 537 (CESTAT-Ahd) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Marina Jawahar Mahi, Director v. Commr. of Cus. (Import) (2021) 101 ITPJ (C) 420 (Mum-Trib) : 2021 TaxPub(EX) 533 (CESTAT-Mum) 192 >>   
CUSTOMS : CASE LAW DIGESTS - Sai Lakshmi Engineering v. Pr. Commr. of Cus. (2021) 101 ITPJ (C) 426 (Mad-HC) : 2021 TaxPub(EX) 536 (Mad-HC) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Sushma v. Commr. of Cus. (2021) 101 ITPJ (C) 421 (Del-Trib) : 2021 TaxPub(EX) 542 (CESTAT-NDel) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Trishaa Overseas v. Commr. of Cus. (2021) 101 ITPJ (C) 425 (Mum-Trib) : 2021 TaxPub(EX) 543 (CESTAT-Mum) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Volvo Auto India (P) Ltd. v. Commr. of Cus. (Import & General) (2021) 101 ITPJ (C) 420 (New-Del) : 2021 TaxPub(EX) 465 (CESTAT-NDel) 192 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Govt's excise collection on petroleum products up 48% in Apr-July 200 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Goyal says mega textile parks scheme and PLI scheme will be approved soon 200 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - A.M.S. Liquor Merchants v. Government of Puducherry (2021) 101 ITPJ (E) 430 (Mad-HC) : 2021 TaxPub(EX) 486 (Mad-HC) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Anguvilas M.V. Muthiah Pillai (Firm) v. Asstt. Director (2021) 101 ITPJ (E) 439 (Mad-HC) : 2021 TaxPub(EX) 466 (Mad-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Balamurugan Chemicals (P) Ltd. v. Commr. of G.S.T. and C.E. (2021) 101 ITPJ (E) 433 (Chen-Trib) : 2021 TaxPub(EX) 489 (CESTAT-Chenn) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & S.T. v. Gujarat Ambuja Export Ltd. (2021) 101 ITPJ (E) 437 (Ahd-Trib) : 2021 TaxPub(EX) 493 (CESTAT-Ahd) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Bharat Petroleum Corp. Ltd. (2021) 101 ITPJ (E) 436 (Mad-HC) : 2021 TaxPub(EX) 377 (Mad-HC) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Deccan Tobacco Processors Ltd. & Anr. v. UOI (2021) 101 ITPJ (E) 430 (Telanga-HC) : 2021 TaxPub(EX) 491 (Telangana High Court-HC) 202 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Koeleman India (P) Ltd. v. CCT (2021) 101 ITPJ (E) 435 (Bag-Trib) : 2021 TaxPub(EX) 501 (CESTAT-Bang) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Maa Santoshi Tobacco Co. v. Commr. of CGST (2021) 101 ITPJ (E) 433 (Del-Trib) : 2021 TaxPub(EX) 503 (CESTAT-NDel) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mani Mahesh Ispat (P) Ltd. v. Commr. of CGST, Cus. & C.E. (2021) 101 ITPJ (E) 432 (Del- Trib) : 2021 TaxPub(EX) 507 (CESTAT-NDel) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Maxcare Laboratories Ltd. v. Jt. Commr. of CGST, C.E. & Cus. (2021) 101 ITPJ (E) 431 (Ori-HC) : 2021 TaxPub(EX) 508 (Ori-HC) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mosons Extractions v. CCE, Cus. & ST (2021) 101 ITPJ (E) 437 (Bang-Trib) : 2021 TaxPub(EX) 509 (CESTAT-Bang) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Pricol v. CGST & CE (2021) 101 ITPJ (E) 434 (Chen-Trib) : 2021 TaxPub(EX) 512 (CESTAT-Chenn) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rayban Sun Optics India (P) Ltd. v. CCE & CGST (2021) 101 ITPJ (E) 434 (New-Del) : 2021 TaxPub(EX) 514 (CESTAT-NDel) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - RSPL Ltd. v. Commr. of Cus., C.E. & CGST (2021) 101 ITPJ (E) 438 (New-Del-Trib) : 2021 TaxPub(EX) 515 (CESTAT-NDel) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sun Art Exporter v. Commr. of CGST (2021) 101 ITPJ (E) 436 (Del-Trib) : 2021 TaxPub(EX) 516 (CESTAT-NDel) 208 >>   
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