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ITPJ Vol-94 Issue-2, 20 July 2020
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GST : NEWS YOU CAN USE - E-way bill generation showing green shoots of economic recovery: GSTN 2 >>   
GST : NEWS YOU CAN USE - Software consulting services provided to Indian company's foreign client liable to GST: AAR 2 >>   
GST : NEWS YOU CAN USE - Only T&D exempt, transactions between power utilities may attract GST: AAR 3 >>   
GST : NEWS YOU CAN USE - No GST on membership or admission fee: Maharashtra AAAR 4 >>   
GST : STATUTES - Central Goods and Services Tax (Eighth Amendment) Rules, 2020—Notification No. 58/2020 – Central Tax, dtd. 1-7-2020 [F. No. CBEC-20/06/08/2020-GST] 5 >>   
GST : STATUTES - Amendment in Notification No. 21/2019-Central Tax, dated 23rd April, 2019—Notification No. 59/2020 – Central Tax, dtd. 13-7-2020 [F. No. CBEC-20/01/09/2019-GST] 6 >>   
GST : ARTICLES - ITC Not Reflected in Form GSTR-2A—Allowability of Refund—CA. SATYADEV PUROHIT 7 >>   
GST : ARTICLES - Procedural Statutory Compliances—Mandatory—CA. AKASH PHOPHALIA 11 >>   
GST : ARTICLES - Spreading of Refund Claim Across Financial Years—Allowability—BHUWAN PRAKASH 13 >>   
GST : BOOK SECTION - GST on Passenger Transport Services 16 >>   
GST : CASE LAW REPORTS - Anil Sharma v. Printing Machine Solutions (2020) 94 ITPJ (G) 396 (NAPA) 114 >>   
GST : CASE LAW REPORTS - Brand Equity Treaties Ltd. v. Union of India & Ors. (2020) 94 ITPJ (G) 414 (Del-HC)  131 >>   
GST : CASE LAW REPORTS - Manoj Bhanwarlal Jain v. State of Gujarat (2020) 94 ITPJ (G) 375 (Guj-HC) 95 >>   
GST : CASE LAW REPORTS - Matrix Cellular (International) Services Ltd. v. UOI (2020) 94 ITPJ (G) 347 (Del-HC) 68 >>   
GST : CASE LAW REPORTS - Naresh K. Khetan v. Azeagaia Development (P) Ltd. (2020) 94 ITPJ (G) 381 (NAPA)  100 >>   
GST : CASE LAW REPORTS - Paresh Nathalal Chauhan v. State of Gujarat (2020) 94 ITPJ (G) 373 (Guj-HC)  92 >>   
GST : CASE LAW REPORTS - Piya Vikram Rajai v. State of Gujarat (2020) 94 ITPJ (G) 356 (Guj-HC)  77 >>   
GST : CASE LAW REPORTS - Radhe Renewable Energy Development (P) Ltd. v. State of Gujarat (2020) 94 ITPJ (G) 368 (Guj-HC)  88 >>   
GST : CASE LAW REPORTS - Raja Rajeswari Sales Corporation v. State of Gujarat (2020) 94 ITPJ (G) 361 (Guj-HC)  81 >>   
GST : CASE LAW REPORTS - Rajinder Bassi & Ors. v. State of Punjab (2020) 94 ITPJ (G) 377 (P&H-HC)  97 >>   
GST : CASE LAW REPORTS - Real Prince Spintex (P) Ltd. v. UOI (2020) 94 ITPJ (G) 340 (Guj-HC)  62 >>   
GST : CASE LAW REPORTS - Rohan Dyes & Intermediates Ltd. v. UOI (2020) 94 ITPJ (G) 438 (Guj-HC)  153 >>   
GST : CASE LAW REPORTS - RSK Industries (P) Ltd. v. UOI (2020) 94 ITPJ (G) 410 (Guj-HC)  127 >>   
GST : CASE LAW REPORTS - S.C. Grover v. Garg Kitchen Collection (2020) 94 ITPJ (G) 445 (NAPA)  160 >>   
GST : CASE LAW REPORTS - Shakti Motors v. State of Gujarat (2020) 94 ITPJ (G) 442 (Guj-HC)  157 >>   
GST : CASE LAW REPORTS - Shree Engineers Contractors (P.) Ltd. v. Asstt. STO (2020) 94 ITPJ (G) 366 (Ker-HC)  86 >>   
GST : CASE LAW REPORTS - Shree Motors v. UOI (2020) 94 ITPJ (G) 431 (Raj-HC)  147 >>   
GST : CASE LAW REPORTS - Siddhbali Stone Gallery v. State of Gujarat (2020) 94 ITPJ (G) 351 (Guj-HC) 72 >>   
GST : CASE LAW REPORTS - Siddhi Developers v. UOI (2020) 94 ITPJ (G) 406 (Guj-HC)  124 >>   
STATES GST & VAT : CASE LAW DIGESTS - Nand Lal Kumar v. State of Bihar (2020) 94 ITPJ (SG) 452 (Pat-HC) : 2020 TaxPub(VAT) 66 (Pat-HC) 167 >>   
STATES GST & VAT : CASE LAW DIGESTS - Tui India (P) Ltd., In re (2020) 94 ITPJ (SG) 453 (AAR) 168 >>   
STATES GST & VAT : CASE LAW DIGESTS - Gujarat State Financial Services Ltd., In re (2020) 94 ITPJ (SG) 455 (AAR) 170 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sanjivani Non Ferrous Trading (P) Ltd. v. State of Haryana & Anr. (2020) 94 ITPJ (SG) 456 (P&H-HC) : 2020 TaxPub(VAT) 68 (P&H-HC) 171 >>   
STATES GST & VAT : CASE LAW DIGESTS - Antrix Corporation Ltd., In re (2020) 94 ITPJ (SG) 457 (AAR) 172 >>   
STATES GST & VAT : CASE LAW DIGESTS - Shankar Vijaya Sawmill v. Dy. Commr. of Commrl. Taxes (2020) 94 ITPJ (SG) 470 (Karn-HC) : 2020 TaxPub(VAT) 69 (Karn-HC) 185 >>   
STATES GST & VAT : CASE LAW DIGESTS - Tata Hitachi Construction Machinery Company (P) Ltd. v. The State of Karnataka (2020) 94 ITPJ (SG) 470 (Karn-HC) : 2020 TaxPub(VAT) 71 (Karn-HC) 185 >>   
STATES GST & VAT : CASE LAW DIGESTS - Ravi Masand, In re (2020) 94 ITPJ (SG) 472 (AAR) 186 >>   
STATES GST & VAT : CASE LAW DIGESTS - Ajwani Infrastructure (P) Ltd., In re (2020) 94 ITPJ (SG) 487 (AAR) 200 >>   
STATES GST & VAT : CASE LAW DIGESTS - Attest Testing Services Ltd., In re (2020) 94 ITPJ (SG) 488 (AAR) 201 >>   
STATES GST & VAT : CASE LAW DIGESTS - Maansmarine Cargo International LLP, In re (2020) 94 ITPJ (SG) 488 (AAR) 201 >>   
STATES GST & VAT : CASE LAW DIGESTS - National Institute of Bank Management, In re (2020) 94 ITPJ (SG) 486 (AAR) 199 >>   
STATES GST & VAT : CASE LAW DIGESTS - Rotary Club of Mumbai Nariman Point, In re (2020) 94 ITPJ (SG) 486 (AAR) 200 >>   
STATES GST & VAT : CASE LAW DIGESTS - Vidarbha Infotech (P) Ltd., In re (2020) 94 ITPJ (SG) 473 (AAR) 187 >>   
STATES GST & VAT : CASE LAW DIGESTS - RMKV Fabrics (P) Ltd., In re (2020) 94 ITPJ (SG) 490 (AAR) 203 >>   
STATES GST & VAT : CASE LAW DIGESTS - TVL. Manohara Saraswathi Glass Works v. Tamilnadu Taxation Special Tribunal (2020) 94 ITPJ (SG) 491 (Mad-HC) : 2020 TaxPub(VAT) 72 (Mad-HC) 204 >>   
STATES GST & VAT : CASE LAW DIGESTS - Omax Autos Ltd. v. Commr. of Commrl. Tax U.P. & Anr. (2020) 94 ITPJ (SG) 492 (All-HC) : 2020 TaxPub(VAT) 67 (All-HC)  205 >>   
STATES GST & VAT : CASE LAW DIGESTS - Surendra Kumar Vishwakarma v. State of U.P. & Ors. (2020) 94 ITPJ (SG) 492 (All-HC) : 2020 TaxPub(VAT) 70 (All-HC)  206 >>   
STATES GST & VAT : CASE LAW DIGESTS - Altabur Rahaman Mollah, In re (2020) 94 ITPJ (SG) 495 (AAR)  208 >>   
STATES GST & VAT : CASE LAW DIGESTS - Eskag Pharma (P) Ltd., In re (2020) 94 ITPJ (SG) 494 (AAR)  207 >>   
STATES GST & VAT : CASE LAW DIGESTS - Shiva Writing Company (P) Ltd., In re (2020) 94 ITPJ (SG) 495 (AAR)  207 >>   
CUSTOMS : NEWS YOU CAN USE - Modi govt bans power gear imports from China amid border stand-off 210 >>   
CUSTOMS : NEWS YOU CAN USE - CBIC extends deadline for re-import of cut, polished diamonds by 3 months 210 >>   
CUSTOMS : STATUTES - Turant Customs—Turant Suvidha Kendra and Other Initiatives for Contactless Customs—Reg.—Circular No.32/2020-Customs, dtd. 6-7-2020 [F. No.450/78/2020-Cus IV] 211 >>   
CUSTOMS : STATUTES - Amendments to the All Industry Rates of Duty Drawback effective from 15-07-2020—Circular No. 33/2020-Customs, dtd. 15-7-2020 [F. No. 609/24/2020-DBK] 213 >>   
CUSTOMS : STATUTES - Requirement of Veterinary Certificate for Import of [Milk, and Milk Products into India-Reg.—Instruction No. 11/2020-Customs, dtd. 10-7-2020 F.No. 401/18/2020-Cus III 214 >>   
CUSTOMS : STATUTES - Requirement of AGMARK Certification Prior to Import of Blended Edible Vegetable Oils—Regarding—Instruction No. 12/2020-Customs, dtd. 10-7-2020 [F. No. 401/19/2020-Cus III] 217 >>   
CUSTOMS : STATUTES - Imports of Certain Goods from Korea RP—Regarding—Notification No. 29/2020-Customs, dtd. 6-7-2020 [F. No.354/51/2020-TRU] 218 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 9/2012-Customs, dated 9thMarch, 2012—Notification No. 30/2020 – Customs, dtd. 10-7-2020 (F. No. DGEP/EOU/08/2020) 220 >>   
CUSTOMS : STATUTES - Imports of “Polybutadiene Rubber”-Regarding—Notification No. 31/2020-Customs, dtd. 13-7-2020 [F. No.354/53/2020-TRU] 220 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Indian Rupee in each of the foreign currencies—Regarding—Notification No. 55/2020 - Customs (N.T.), dtd. 2-7-2020 [F.No. 468/01/2020-Cus.V] 222 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 07/2020-Customs (N.T.), dated 28th January 2020—Notification No. 56/2020- CUSTOMS (N.T.), dtd. 13-7-2020 [F. No. 609/18/2020-DBK] 223 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 57/2020-CUSTOMS (N.T.), dtd. 15-7-2020 [F. No. 467/01/2020 -Cus-V] 225 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority—Regarding—Notification No. 58/2020-Customs (N.T.), dtd. 16-7-2020 [F. No.437/07/2019- Cus IV] 227 >>   
CUSTOMS : STATUTES - Continuation of anti-dumping duty on imports of “Steel and Fibre Glass Measuring tapes and their parts and components-Regarding—Notification No. 17/2020-Customs (ADD), dtd. 8-7-2020 [F. No.354/102/2009-TRU (Pt.II)] 228 >>   
CUSTOMS : STATUTES - Continuation of anti-dumping duty on imports of ‘Phenol’ originating in or exported from South Africa—Regarding—Notification No. 18/2020 -Customs (ADD), dtd. 9-7-2020 [F. No. 354/124/2002-TRU (Pt-V)] 231 >>   
CUSTOMS : STATUTES - Amendment in Notification No.3/2020-Customs (N.T./CAA/DRI) dated 06.01.2020 published vide S.O.123(E) dated 09.01.2020—Regarding—Notification No. 27/2020-Customs (N.T./CAA/DRI), dtd. 24-6-2020 [F. No. DRI/HQ-CI/50D/CAA-50/2019-CI] 232 >>   
CUSTOMS : STATUTES - Appointment of officers as a Common Adjudicating Authority—Regarding—Notification No. 28/2020-Customs (N.T./CAA/DRI), dtd. 24-6-2020 [F. No. DRI/HQ-CI/50D/CAA-16/2020] 232 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Nayara Energy Ltd. (2020) 94 ITPJ (C) 524 (Guj-HC) : 2020 TaxPub(EX) 659 (Guj-HC)  236 >>   
CUSTOMS : CASE LAW DIGESTS - GG Herbals (P) Ltd. v. UOI (2020) 94 ITPJ (C) 527 (Guj-HC) : 2020 TaxPub(EX) 658 (Guj-HC)  240 >>   
CUSTOMS : CASE LAW DIGESTS - Magal Engg Tech (P) Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 526 (Chen-Trib) : 2020 TaxPub(EX) 663 (CESTAT Chennai) 238 >>   
CUSTOMS : CASE LAW DIGESTS - S.R. Enterprises v. Commr. of Cus. (2020) 94 ITPJ (C) 524 (Bang-Trib) : 2020 TaxPub(EX) 660 (CESTAT Bangalore)  237 >>   
CUSTOMS : CASE LAW DIGESTS - Satprakash Goyal v. Commr. of Cus. (2020) 94 ITPJ (C) 527 (Mum-Trib) : 2020 TaxPub(EX) 666 (CESTAT Mumbai)  239 >>   
CUSTOMS : CASE LAW DIGESTS - WCI Shipping (P) Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 525 (Chen-Trib) : 2020 TaxPub(EX) 664 (CESTAT Chennai)  238 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. UNI Products India Ltd. (2020) 94 ITPJ (E) 535 (SC) : 2020 TaxPub(EX) 277 (SC)  247 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Concrete Products & Construction Co. v. CCE & Ser.Tax (2020) 94 ITPJ (E) 530 (Hyd-Trib) : 2020 TaxPub(EX) 274 (CESTAT Hyderabad)  243 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sikkim Organics v. UOI & Ors. (2020) 94 ITPJ (E) 532 (Sikkim-HC) : 2020 TaxPub(EX) 269 (Sikkim-HC) 244 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Southern Wires v. Commr. of Cus. CE & ST (2020) 94 ITPJ (E) 530 (Chen-Trib) : 2020 TaxPub(EX) 271 (CESTAT Chennai)  242 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Super Elements (P) Ltd. v. Commr. CGST & CE (2020) 94 ITPJ (E) 535 (New Del-Trib) : 2020 TaxPub(EX) 272 (CESTAT New Delhi)  247 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Taher Ali Industries & Projects (P) Ltd. v. CCE & Cus. & Ser.Tax. (2020) 94 ITPJ (E) 531 (New Del-Trib) : 2020 TaxPub(EX) 273 (CESTAT Hyderabad)  244 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Trinetra Texturisers (P) Ltd. v. CCE & Ser.Tax (2020) 94 ITPJ (E) 532 (Guj-HC) : 2020 TaxPub(EX) 275 (Guj-HC)  245 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - UOI & Anr. v. V.V.F Ltd. & Anr. (2020) 94 ITPJ (E) 534 (SC) : 2020 TaxPub(EX) 278 (SC)  246 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Zedex Clothing (P) Ltd. v. Union of India (2020) 94 ITPJ (E) 533 (Guj-HC) : 2020 TaxPub(EX) 280 (Guj-HC)  245 >>   
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