Sr #	Title
DYKS 640	POS provision of Intermediaries u/s 13(8)(b) of the IGST Act is ultra vires & unconstitutional
DYKS 639	Key Decisions – 44th GST Council Meeting 12th June 2021
DYKS 638	Amnesty scheme to rationalize late fee for delay in filing of GSTR-3B.
DYKS 637	Periodical GST liability cannot be deferred on the ground that due date of annual return for relevant period has not lapsed
DYKS 636	Will ITC cause hindrance to CSR Actions?
DYKS 635	Refund of unutilised credit of EC, SHEC & KKC allowed after reversal of credit which was not GST credit.
DYKS 634	Simultaneous investigation cannot be carried on by Central and State Goods and Service Tax Authorities concerning the same period – Orissa High Court.
DYKS 633	Refund can’t be denied on time barred grounds in lieu of retrospective amendment in GST regime.
DYKS 632	Imposition of IGST on importation of oxygen concentrator in pandemic times by an Individual for personal use is unconstitutional
DYKS 631	Transporter can offload consignments in any order – No rule that consignments intended for a party at a shorter distance should be offloaded first
DYKS 630	KEY DECISIONS-43rd GST COUNCIL MEETING 28TH MAY 2021
DYKS 629	Arbitrary determination of tax liability alongwith 100% penalty in the guise of Best Judgement Assessment is bad in law
DYKS 628	Whether non generation of Part B of E-way Bill at initial stage be a reason for detention of perishable goods?
DYKS 627	Recipient cannot be held liable out rightly for non-payment of tax by the supplier
DYKS 626	Standard Operating Procedure (SOP) for of time limit to apply for revocation of cancellation of registration.
DYKS 625	Important Amendments introduced by CGST (Fourth Amendment) Rules, 2021 dated 18th May 2021
DYKS 624	Revenue cannot pass an order against applicant without providing any reason or explanation thereby breaching the principles of natural justice- High Court of Gujarat
DYKs 623	GST authorities cannot embark upon the process of assessment, in the guise of considering the application of revocation of cancellation of registration.
DYKs 622	No Service tax on remuneration received by partner from partnership firm for services performed in terms of partnership deed
DYKs 621	Bank account can not be attached if no proceedings were pending against bank account holder – Gujarat HC
DYKs 620	No GST on subscription fees and infrastructure development fund collected from members on the basis of principle mutuality
DYKs 619	GST leviable on license fees received from contractors to run vehicle parking
DYKs 618	Budget 2021 – Proposed changes in GST and their detailed analysis
DYKs 617	Discrepancies in valuation of goods cannot be the ground for detention of goods under transport
DYKs 616	Amendments introduced in CGST Rules on December 22nd, 2020