Please wait.... check your browser settings and enable JavaScript...
ITPJ Vol-102 Iss-1, 05-Nov-2021
Page
Go to Page 0
  Heading

Table of Contents

Page    
GST : NEWS YOU CAN USE - Agencies may have to pay GST on service charges collected on govt's behalf 2 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 13/2021-Central Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] 3 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 13/2021-Integrated Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] 3 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017, Regarding—No. 13/2021-Union Territory Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] 4 >>   
GST : ARTICLE - GST on Supply of Capital Goods—Some Important Issues—CA. SATYADEV PUROHIT 6 >>   
GST : ARTICLE - Penal Provisions Relating to Wrong Availment and Utilization of ITC—PRAYAG NARAIN 12 >>   
GST : ARTICLE - Anti-Profiteering Under GST—CA. POONAM GANDHI 18 >>   
GST : ARTICLE - Restriction on Taking ITC Under Rule 36(4)—An Overview—VINEET TIWARI 21 >>   
GST : ARTICLE - ITC a Vested Right?—CA. AKASH PHOPHALIA 25 >>   
GST : CASE LAW REPORTS - Amit Kumar v. UOI (2021) 102 ITPJ (G) 145 (Gau-HC) 145 >>   
GST : CASE LAW REPORTS - Arun Construction Co. v. State of Madhya Pradesh & Ors. (2021) 102 ITPJ (G) 154 (MP-HC) 154 >>   
GST : CASE LAW REPORTS - Bharti Hexacom Ltd., In re (2021) 102 ITPJ (G) 82 (Jp-Trib) 82 >>   
GST : CASE LAW REPORTS - CH Subba Rayudu v. Government of Andhra Pradesh (2021) 102 ITPJ (G) 115 (AP-HC) 115 >>   
GST : CASE LAW REPORTS - Cheema Local Carrier & Construction v. Asstt. Commr. of SGST (2021) 102 ITPJ (G) 27 (CHG-HC) 27 >>   
GST : CASE LAW REPORTS - CMS Info Systems Ltd. v. Asstt. Commr. of CGST (2021) 102 ITPJ (G) 59 (Jp-Trib) 59 >>   
GST : CASE LAW REPORTS - Cornerstone School of International Studies (P) Ltd. v. UOI (2021) 102 ITPJ (G) 134 (Mad-HC) 134 >>   
GST : CASE LAW REPORTS - Hi-Tech Arai (P) Ltd. v. Asstt. Commr. of CGST & CE (2021) 102 ITPJ (G) 149 (Mad-HC) 149 >>   
GST : CASE LAW REPORTS - In Re : CMS IT Services (P) Ltd. (2021) 102 ITPJ (G) 53 (Jp-Trib) 53 >>   
GST : CASE LAW REPORTS - In Re : H.V. Airconditioning Systems (P) Ltd. (2021) 102 ITPJ (G) 100 (Jp-Trib) 100 >>   
GST : CASE LAW REPORTS - JKS Infowards v. State of Madhya Pradesh & Ors. (2021) 102 ITPJ (G) 151 (MP-HC) 151 >>   
GST : CASE LAW REPORTS - Kasturba Health Society v. UOI (2021) 102 ITPJ (G) 137 (Bom-HC) 137 >>   
GST : CASE LAW REPORTS - Kushal Gupta v. UOI & Anr. (2021) 102 ITPJ (G) 145 (All-HC) 145 >>   
GST : CASE LAW REPORTS - MMD Heavy Machinery (India) (P) Ltd. v. Asstt. Commr. (2021) 102 ITPJ (G) 34 (Mad-HC) 34 >>   
GST : CASE LAW REPORTS - Parle Biscuits (P) Ltd. v. Asstt. Commr. of CGST (2021) 102 ITPJ (G) 135 (Jp-Trib) 135 >>   
GST : CASE LAW REPORTS - Pr. Chief Commr. of GST & CE v. Achin Aggarwal (2021) 102 ITPJ (G) 149 (Mad-HC) 149 >>   
GST : CASE LAW REPORTS - R.J. Trading Co. v. Commr. of CGST (2021) 102 ITPJ (G) 118 (Del-HC) 118 >>   
GST : CASE LAW REPORTS - Sameer Exports v. Asstt. Commr. (2021) 102 ITPJ (G) 47 (Jp-Trib) 47 >>   
GST : CASE LAW REPORTS - State v. Yogesh Kumar Goyal (2021) 102 ITPJ (G) 140 (Pat-HC) 140 >>   
GST : CASE LAW REPORTS - Subhash Kumar Singh v. State of Assam & Anr. (2021) 102 ITPJ (G) 148 (Gau-HC) 148 >>   
GST : CASE LAW REPORTS - Sun N Moon Impex v. Dy. Commr., of CGST (2021) 102 ITPJ (G) 107 (Jp-Trib) 107 >>   
GST : CASE LAW REPORTS - Texrio Textiles (P) Ltd. v. Dy. Commr., CGST (2021) 102 ITPJ (G) 29 (Jp-Trib) 29 >>   
GST : CASE LAW REPORTS - Vodafone Mobile Services Ltd., In re (2021) 102 ITPJ (G) 65 (Jp-Trib) 65 >>   
States GST & VAT : ADVANCE RULINGS - Andru Ramesh Babu, In re (2021) 102 ITPJ (SG) 158 (AAR) 158 >>   
States GST & VAT : ADVANCE RULINGS - Andru Sujatha, In re (2021) 102 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Andru Usha Rani, In re (2021) 102 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Crux Biotech India (P) Ltd., In re (2021) 102 ITPJ (SG) 160 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - Deeraj Goyal, In re (2021) 102 ITPJ (SG) 160 (AAR) 160 >>   
States GST & VAT : ADVANCE RULINGS - DKV Enterprises (P) Ltd., In re (2021) 102 ITPJ (SG) 161 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Kakatiya Cement Sugar & Industries Ltd., In re (2021) 102 ITPJ (SG) 161 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Manyam Venkata Rajini, In re (2021) 102 ITPJ (SG) 162 (AAR) 162 >>   
States GST & VAT : ADVANCE RULINGS - The President, In re (2021) 102 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Vempati Veerraju, In Re (2021) 102 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : CASE LAW DIGESTS - Balaji Agencies v. Special Chief Secretary to Government (2021) 102 ITPJ (SG) 165 (AP-HC) : 2021 TaxPub(VAT) 222 (AP-HC) 166 >>   
States GST & VAT : CASE LAW DIGESTS - Namburi Venkata Santosh v. State of Andhra Pradesh (2021) 102 ITPJ (SG) 166 (AP-HC) : 2021 TaxPub(VAT) 233 (AP-HC) 166 >>   
States GST & VAT : CASE LAW DIGESTS - Real Regrigeration v. CCT (2021) 102 ITPJ (SG) 164 (AP-HC) : 2021 TaxPub(VAT) 238 (AP-HC) 165 >>   
States GST & VAT : ADVANCE RULINGS - Dishman Carbogen Amcis Ltd., In re (2021) 102 ITPJ (SG) 167 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Hilti Manufacturing India (P) Ltd., In re (2021) 102 ITPJ (SG) 167 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Rajkot Nagarik Sahakari Bank Ltd., In re (2021) 102 ITPJ (SG) 168 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - Shalby Ltd., In re (2021) 102 ITPJ (SG) 168 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - Tirupati Construction, In re (2021) 102 ITPJ (SG) 169 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Tripcon Engineering (P) Ltd., In re (2021) 102 ITPJ (SG) 169 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Vadilal Industries Ltd., In re (2021) 102 ITPJ (SG) 170 (AAR) 170 >>   
States GST & VAT : CASE LAW DIGESTS - Nirupaben Manilal Thakkar v. State of Gujarat (2021) 102 ITPJ (SG) 171 (Guj-HC) : 2021 TaxPub(VAT) 265 (Guj-HC) 171 >>   
States GST & VAT : ADVANCE RULINGS - V. Mohandas Pai, In re (2021) 102 ITPJ (SG) 172 (AAR) 172 >>   
States GST & VAT : CASE LAW DIGESTS - Jt. CCT (Appeals) v. Rajshreee Impex (2021) 102 ITPJ (SG) 175 (Karn-HC) : 2021 TaxPub(VAT) 237 (Karn-HC) 175 >>   
States GST & VAT : CASE LAW DIGESTS - Mangalore Refinery and Petrochemicals Ltd. v. State of Karnataka (2021) 102 ITPJ (SG) 174 (Karn-HC) : 2021 TaxPub(VAT) 232 (Karn-HC) 174 >>   
States GST & VAT : CASE LAW DIGESTS - Philips India Ltd. v. State of Karnataka (2021) 102 ITPJ (SG) 173 (Kar-HC) : 2021 TaxPub(VAT) 235 (Karn-HC) 173 >>   
States GST & VAT : CASE LAW DIGESTS - Toyota Industries Engine India (P) Ltd. v. Addl. CCT (2021) 102 ITPJ (SG) 173 (Kar-HC) : 2021 TaxPub(VAT) 270 (Karn-HC) 173 >>   
States GST & VAT : CASE LAW DIGESTS - Transworld Star v. Addl. CCT (2021) 102 ITPJ (SG) 174 (Kar-HC) : 2021 TaxPub(VAT) 244 (Karn-HC) 174 >>   
States GST & VAT : CASE LAW DIGESTS - St. Joseph Tea Co. Ltd. v. STO (2021) 102 ITPJ (SG) 176 (Ker-HC) : 2021 TaxPub(GST) 1104 (Ker-HC) 177 >>   
States GST & VAT : ADVANCE RULINGS - Ghodawat Eduserve LLP, In re (2021) 102 ITPJ (SG) 178 (AAR) 178 >>   
States GST & VAT : CASE LAW DIGESTS - Jyoti Construction v. Dy. CCT & GST (2021) 102 ITPJ (SG) 179 (Ori-HC) : 2021 TaxPub(GST) 1455 (Ori-HC) 179 >>   
States GST & VAT : CASE LAW DIGESTS - Shiva Cement Ltd. v. State of Orissa (2021) 102 ITPJ (SG) 179 (Ors-HC) : 2021 TaxPub(VAT) 268 (Ori-HC) 180 >>   
States GST & VAT : ADVANCE RULINGS - Esmario Marine (P) Ltd., In re (2021) 102 ITPJ (SG) 181 (AAR) 181 >>   
States GST & VAT : ADVANCE RULINGS - Mukesh & Associates, In re (2021) 102 ITPJ (SG) 182 (AAR) 182 >>   
States GST & VAT : ADVANCE RULINGS - The Leprosy Mission Trust India, In re (2021) 102 ITPJ (SG) 182 (AAR) 182 >>   
States GST & VAT : ADVANCE RULINGS - Thiru Neelakanta Realtors Limited Liability, In re (2021) 102 ITPJ (SG) 183 (AAR) 183 >>   
States GST & VAT : CASE LAW DIGESTS - Medopharm v. Asstt. Commissioner (CT) (2021) 102 ITPJ (SG) 185 (Mad-HC) : 2021 TaxPub(VAT) 283 (Mad-HC) 185 >>   
States GST & VAT : CASE LAW DIGESTS - Navnidhi Steel & Engineering Co. (P) Ltd. v. CTO (2021) 102 ITPJ (SG) 186 (Mad-HC) : 2021 TaxPub(VAT) 264 (Mad-HC) 187 >>   
States GST & VAT : CASE LAW DIGESTS - R.K. Ganapathy Chettiar v. Asstt. Commissioner (ST) (2021) 102 ITPJ (SG) 184 (Mad-HC) : 2021 TaxPub(VAT) 286 (Mad-HC) 184 >>   
States GST & VAT : CASE LAW DIGESTS - Rajalakshmi Oil Mill v. CCT (2021) 102 ITPJ (SG) 187 (Mad-HC) : 2021 TaxPub(VAT) 271 (Mad-HC) 187 >>   
States GST & VAT : CASE LAW DIGESTS - SAP India (P) Ltd. v. State of Karnataka (2021) 102 ITPJ (SG) 186 (Kar-HC) : 2021 TaxPub(VAT) 288 (Karn-HC) 186 >>   
States GST & VAT : CASE LAW DIGESTS - SISCO Medicals Device (P) Ltd. v. Asstt. Commissioner (CT) (2021) 102 ITPJ (SG) 185 (Mad-HC) : 2021 TaxPub(VAT) 289 (Mad-HC) 185 >>   
States GST & VAT : CASE LAW DIGESTS - SREI Equipment Finance (P). Ltd. v. Asstt. Commr. (2021) 102 ITPJ (SG) 184 (Mad-HC) : 2021 TaxPub(VAT) 247 (Mad-HC) 185 >>   
States GST & VAT : ADVANCE RULINGS - Deccan Transco Leasing (P) Ltd., In re (2021) 102 ITPJ (SG) 188 (AAR) 188 >>   
States GST & VAT : CASE LAW DIGESTS - ONGC Tripura Power Company Ltd. v. State of Tripura (2021) 102 ITPJ (SG) 189 (Trip-Trib) : 2021 TaxPub(VAT) 266 (Tripura High Court-HC) 189 >>   
States GST & VAT : ADVANCE RULINGS - Eastern Coalfields Ltd., In re (2021) 102 ITPJ (SG) 190 (AAR) 190 >>   
CUSTOMS : NEWS YOU CAN USE - China's curbs on fertiliser exports may affect India, says report 192 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 96/2008-Customs, dated 13th August, 2008—Notification No. 50/2021-Customs, dtd. 22-10-2021 [F. No. 190354/214/2021-TRU] 193 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 25/2021-Customs, dated 31st March, 2021—Notification No. 51/2021-Customs, dtd. 22-10-2021 [F. No. 190354/49/2021-TRU] 193 >>   
CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty Imposed on “Phenol”, Regarding—Notification No. 61 /2021-Customs (ADD), dtd. 20-10-2021 [F. No. CBIC-190354/213/2021-TRU-CBEC] 194 >>   
CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty Imposed on “Polytetrafluoroethylene”, Regarding—Notification No. 62 /2021-Customs (ADD), dtd. 22-10-2021 [F. No. CBIC-190354/17/2021-TO(TRU-I)-CBEC] 195 >>   
CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty Imposed on “Polytetrafluoroethylene”, Regarding—Notification No. 63/2021-Customs (ADD), dtd. 22-10-2021 [F. No. CBIC-190354/17/2021-TO(TRU-I)-CBEC] 195 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 81 /2021-Customs (N.T.), dtd. 14-10-2021 [F. No. 467/01/2021-Cus-V] 196 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa—Notification No. 82/2021-Customs (N.T.), dtd. 21-10-2021 [F.No. 468/01/2021-Cus.V] 197 >>   
CUSTOMS : CASE LAW DIGESTS - BAPL Industries Ltd. v. UOI (2021) 102 ITPJ (C) 203 (Mad-HC) : 2021 TaxPub(EX) 575 (Mad-HC) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Chemplast Sanmar Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 199 (Chen-Trib) : 2021 TaxPub(EX) 576 (CESTAT-Chenn) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus., CE & ST v. Sikkim Manipal University (2021) 102 ITPJ (C) 202 (SC) : 2021 TaxPub(EX) 538 (SC) : (2021) 50 GSTL 225 (SC) 203 >>   
CUSTOMS : CASE LAW DIGESTS - Diamond Nuts v. Plant Protection Officer (E) (2021) 102 ITPJ (C) 199 (Mad-HC) : 2021 TaxPub(EX) 549 (Mad-HC) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Global Metro v. Commr. of Cus. (2021) 102 ITPJ (C) 200 (Mad-HC) : 2021 TaxPub(EX) 578 (Mad-HC) 200 >>   
CUSTOMS : CASE LAW DIGESTS - In Re : K. Anbalagan (2021) 102 ITPJ (C) 201 (GOI-MOF) : 2021 TaxPub(EX) 333 (Ministry of Finance) : (2020) 374 ELT 285 (Ministry of Finance) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Ingram Micro India (P) Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 200 (Del-Trib) : 2021 TaxPub(EX) 551 (CESTAT-NDel) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Jet Airways (India) Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 205 (Mum-Trib) : 2021 TaxPub(EX) 552 (CESTAT-Mum) 206 >>   
CUSTOMS : CASE LAW DIGESTS - Karnaram Lumbaji Choudhary v. UOI (2021) 102 ITPJ (C) 200 (Bom-HC) : 2021 TaxPub(EX) 583 (Bom-HC) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Laesen & Toubro Ltd. v. C.C. Mundra (2021) 102 ITPJ (C) 204 (Ahm-Trib) : 2021 TaxPub(EX) 554 (CESTAT-Ahd) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Seaswan Shipping & Logistics v. Commr. of Customs (2021) 102 ITPJ (C) 205 (CHEN-TRIB) : 2021 TaxPub(EX) 664 (CESTAT-Chenn) 205 >>   
CUSTOMS : CASE LAW DIGESTS - South India Corporation (Agencies) Ltd. v. Joint Secretary, M.F. (D.R.) (2021) 102 ITPJ (C) 201 (Mad-HC) : 2021 TaxPub(EX) 334 (Mad-HC) : (2021) 375 ELT 12 (Mad) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Union of India v. Jasmine Jayantilal Thadeshwar (2021) 102 ITPJ (C) 203 (Bom-HC) : 2021 TaxPub(EX) 260 (Bom-HC) : (2020) 372 ELT 817 (Bom) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - 3M India Ltd. v. Asstt. CCT (Legal) (2021) 102 ITPJ (E) 208 (Kar-HC) : 2021 TaxPub(EX) 595 (Karn-HC) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Jeans Knit (P) Ltd. v. CC, CE & ST-CCT (2021) 102 ITPJ (E) 210 (Bang-Trib) : 2021 TaxPub(EX) 601 (CESTAT-Bang) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Krishna Food Products v. Addl. Commr. of CGST & CE (2021) 102 ITPJ (E) 211 (Del-Trib) : 2021 TaxPub(EX) 563 (CESTAT-NDel) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Qualcomm India (P) Ltd. v. UOI & Ors. (2021) 102 ITPJ (E) 209 (Bom-HC) : 2021 TaxPub(EX) 565 (Bom-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Swarna Techno Construction (P) Ltd. v. Commr. of CT & CE (2021) 102 ITPJ (E) 208 (Bang-Trib) : 2021 TaxPub(EX) 610 (CESTAT-Bang) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - TVS Srichakra Ltd. v. Commr. of CGST & CE (2021) 102 ITPJ (E) 210 (Mad-HC) : 2021 TaxPub(EX) 572 (Mad-HC) 211 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur