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ITPJ Vol-103 Iss-2, 20-Jan-2022
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GST : NEWS YOU CAN USE - Businesses to be given 'reasonable time' to explain mismatch in GSTR-1, 3B 2 >>   
GST : NEWS YOU CAN USE - GST collection at Rs 1.29 trn in December 2021: FinMin 2 >>   
GST : NEWS YOU CAN USE - GST Council defers hike in rates on textiles from 5% to 12% 3 >>   
GST : NEWS YOU CAN USE - Govt extends FY'21 GST annual return filing deadline till Feb 28 3 >>   
GST : STATUTES - Mechanism for Filing of Refund Claim by the Taxpayers Registered in Erstwhile Union Territory of Daman & Diu for Period Prior to Merger with U.T. of Dadra & Nagar Haveli—Circular No. 168/24/2021-GST, dtd. 30-12-2021 [F.No. CBIC-20021/04/2021-GST] 5 >>   
GST : STATUTES - Guidelines for Recovery Proceedings under the Provisions of Section 79 of the CGST Act, 2017 in Cases Covered under Explanation to Sub-Section (12) of Section 75 of the CGST Act, 2017, Regarding—Instruction No. 01/2022-GST, dtd. 7-1-2022 [CBEC-20/16/05/2021-GST/23] 6 >>   
GST : STATUTES - Central Goods and Services Tax (Tenth Amendment) Rules, 2021—Notification No. 40/2021–Central Tax, dtd. 29-12-2021 [F. No. CBIC-20013/ 7/2021-GST] 8 >>   
GST : STATUTES - Further Amendments in Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 18/2021-Central Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 16 >>   
GST : STATUTES - Further Amendments in Notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 19/2021-Central Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 22 >>   
GST : STATUTES - Amendment in Notification No. 21/2018-Central Tax (Rate), dated 26th July, 2018—Notification No. 20/2021-Central Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 23 >>   
GST : STATUTES - Further Amendments in Notification No.01/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 21/2021-Central Tax (Rate), dtd. 31-12-2021 [F.No. 354/79/2021-TRU] 23 >>   
GST : STATUTES - Amendments in Notification No.11/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 22/2021-Central Tax (Rate), dtd. 31-12-2021 [F. No.354/79/2021-TRU] 24 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 18/2021-Integrated Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 25 >>   
GST : STATUTES - Further Amendments in Notification No. 2/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 19/2021-Integrated Tax (Rate), dtd.28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 31 >>   
GST : STATUTES - Amendments in Notification No. 22/2018-Integrated Tax (Rate), dated 26th July, 2018—Notification No. 20/2021-Integrated Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 32 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 21/2021-Integrated Tax (Rate), dtd. 31-12-2021 [F.No.354/79/2021-TRU] 33 >>   
GST : STATUTES - Amendments in Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 22/2021-Integrated Tax (Rate), dtd. 31-12-2021 [F. No.354/79/2021-TRU] 33 >>   
GST : STATUTES - Further Amendments in Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 18/2021-Union Territory Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 34 >>   
GST : STATUTES - Further Amendments in Notification No. 2/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 19/2021- Union Territory Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 40 >>   
GST : STATUTES - Amendments in Notification No. 21/2018- Union Territory Tax (Rate), dated 26th July, 2018—Notification No. 20/2021-Union Territory Tax (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section-CBEC] 41 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No.21/2021-Union Territory Tax (Rate), dtd. 31-12-2021 [F.No. 354/79/2021-TRU] 42 >>   
GST : STATUTES - Amendments in Notification No.11/2017- Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 22/2021-Union Territory Tax (Rate), dtd. 31-12-2021 [F. No.354/79/2021-TRU] 42 >>   
GST : STATUTES - Further Amendments in Notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017—Notification No. 2/2021-Compensation Cess (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section CBEC] 43 >>   
GST : ARTICLE - Arrest Under GST Regime—An Overview—CA. SATYADEV PUROHIT 45 >>   
GST : ARTICLE - Important GST Amendments Effective From 1st January 2022—CA. POONAM GANDHI 49 >>   
GST : ARTICLE - Pre-Show Cause Notice Consultation Under Indirect Taxes Regime—An Overview—SIDDHARTH SURANA 53 >>   
GST : ARTICLE - Recent Amendments Relating to Works Contract and Construction Services—NARENDRA KUMAR 59 >>   
GST : ARTICLE - Applicability of Limitation Period for Refund of Tax Paid on Ocean Freight Under RCM—V.N. DAMODAR 63 >>   
GST : CASE LAW REPORTS - CGST v. Gaurav (2022) 103 ITPJ (G) 301 (DC-Roh) 89 >>   
GST : CASE LAW REPORTS - India Cements Ltd. v. Union of India (2022) 103 ITPJ (G) 302 (Raj-HC) 90 >>   
GST : CASE LAW REPORTS - J.K. Engineering & Electro Platers v. Asstt. CST (2022) 103 ITPJ (G) 303 (Mad-HC) 91 >>   
GST : CASE LAW REPORTS - Jagat Singh @ Jaggi v. UOI (2022) 103 ITPJ (G) 297 (All-HC) 85 >>   
GST : CASE LAW REPORTS - K.R. Steel Traders v. State of Bihar (2022) 103 ITPJ (G) 302 (Pat-HC) 90 >>   
GST : CASE LAW REPORTS - Kashish Infra Energy Power v. State of U.P. & Ors. (2022) 103 ITPJ (G) 284 (All-HC) 72 >>   
GST : CASE LAW REPORTS - Manish & Ors. v. State of Haryana (2022) 103 ITPJ (G) 298 (P&H-HC) 86 >>   
GST : CASE LAW REPORTS - Manoj Kumar v. State of Bihar (2022) 103 ITPJ (G) 287 (Pat-HC) 75 >>   
GST : CASE LAW REPORTS - Platinum Holdings (P) Ltd. v. Addl. Commr. of GST & CE (Appeals-II) (2022) 103 ITPJ (G) 285 (Mad-HC) 73 >>   
GST : CASE LAW REPORTS - S.S. Traders v. State of U.P. & Ors. (2022) 103 ITPJ (G) 279 (All-HC) 67 >>   
GST : CASE LAW REPORTS - Sai Rubber Works v. State of Madhya Pradesh & Ors. (2022) 103 ITPJ (G) 290 (MP-HC) 78 >>   
GST : CASE LAW REPORTS - SBI Cards & Payment Services Ltd. v. UOI & Ors. (2022) 103 ITPJ (G) 286 (P&H-HC) 74 >>   
GST : CASE LAW REPORTS - SRC Chemicals (P) Ltd. & Anr. v. Central Board of Indirect Taxes & Customs & Ors. (2022) 103 ITPJ (G) 284 (Bom-HC) 72 >>   
GST : CASE LAW REPORTS - Steel Centre v. STO (2022) 103 ITPJ (G) 296 (Mad-HC) 84 >>   
GST : CASE LAW REPORTS - Tarun Jain v. Directorate, Director General of GST (Intelligence) DGGI (2022) 103 ITPJ (G) 299 (Del-HC) 87 >>   
GST : CASE LAW REPORTS - Thrissur Fashion Jewellery v. Asstt. Commr. (2022) 103 ITPJ (G) 286 (Ker-HC) 74 >>   
GST : CASE LAW REPORTS - UOI v. Atria Convergence Technologies Ltd. (2022) 103 ITPJ (G) 304 (Karn-HC) 92 >>   
GST : CASE LAW REPORTS - Vishal Gupta v. UOI & Anr. (2022) 103 ITPJ (G) 297 (All-HC) 85 >>   
GST : CASE LAW REPORTS - Yogender Singh v. State of Haryana (2022) 103 ITPJ (G) 300 (DC-Guru) 88 >>   
States GST & VAT : CASE LAW DIGESTS - Vasavi Impex v. Jt. Commissioner (CT) Legal (2022) 103 ITPJ (SG) 306 (AP-HC) : 2021 TaxPub(VAT) 333 (AP-HC) 94 >>   
States GST & VAT : CASE LAW DIGESTS - Vinita Gupta v. State of Bihar (2022) 103 ITPJ (SG) 307 (Pat-HC) : 2021 TaxPub(GST) 1525 (Pat-HC) 95 >>   
States GST & VAT : CASE LAW DIGESTS - Integral Coach Factory v. Asstt. Commissioner (CT) (2022) 103 ITPJ (SG) 308 (Mad-HC) : 2021 TaxPub(VAT) 278 (Mad-HC) 96 >>   
States GST & VAT : CASE LAW DIGESTS - Sai Leela Granites v. CTO (2022) 103 ITPJ (SG) 308 (Tel-HC) : 2021 TaxPub(VAT) 320 (Telangana High Court-HC) 97 >>   
States GST & VAT : ADVANCE RULINGS - Jayshreeben Rameshchandra Kothari, In re (2022) 103 ITPJ (SG) 310 (AAR) 98 >>   
States GST & VAT : ADVANCE RULINGS - Educational Initiative (P) Ltd., In re (2022) 103 ITPJ (SG) 311 (AAR) 99 >>   
States GST & VAT : ADVANCE RULINGS - Alcoats, In re (2022) 103 ITPJ (SG) 315 (AAR) 103 >>   
States GST & VAT : ADVANCE RULINGS - Devanahalli & Hosakote Taluks MSPC, In re (2022) 103 ITPJ (SG) 316 (AAR) 104 >>   
States GST & VAT : ADVANCE RULINGS - Polyhydron Systems (P) Ltd., In re (2022) 103 ITPJ (SG) 313 (AAR) 101 >>   
States GST & VAT : ADVANCE RULINGS - Sree Vinayaka Enterprises, In re (2022) 103 ITPJ (SG) 316 (AAR) 104 >>   
States GST & VAT : ADVANCE RULINGS - Star Creative, In re (2022) 103 ITPJ (SG) 317 (AAR) 105 >>   
States GST & VAT : ADVANCE RULINGS - Time Technoplase Ltd., In re (2022) 103 ITPJ (SG) 314 (AAR) 102 >>   
States GST & VAT : ADVANCE RULINGS - Workplace Options India (P) Ltd., In re (2022) 103 ITPJ (SG) 314 (AAR) 102 >>   
States GST & VAT : CASE LAW DIGESTS - Manipal Academy of Higher Education v. State of Karnataka (2022) 103 ITPJ (SG) 318 (Karn-HC) : 2021 TaxPub(VAT) 354 (Karn-HC) 107 >>   
States GST & VAT : CASE LAW DIGESTS - Toyota Industries Engine India (P) Ltd. v. Addl. CCT (2022) 103 ITPJ (SG) 319 (Karn-HC) : 2021 TaxPub(VAT) 328 (Karn-HC) 107 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. K. Kalaiah (2022) 103 ITPJ (SG) 319 (Karn-HC) : 2021 TaxPub(VAT) 314 (Karn-HC) 108 >>   
States GST & VAT : ADVANCE RULINGS - Kamdhenu Agrochem Industries LLP, In re (2022) 103 ITPJ (SG) 322 (AAR) 110 >>   
States GST & VAT : ADVANCE RULINGS - Meerabai Tukaram Borade, In re (2022) 103 ITPJ (SG) 325 (AAR) 113 >>   
States GST & VAT : ADVANCE RULINGS - Mumbai Port Trust, In re (2022) 103 ITPJ (SG) 321 (AAR) 109 >>   
States GST & VAT : ADVANCE RULINGS - S.B. Reshellers (P) Ltd., In re (2022) 103 ITPJ (SG) 324 (AAR) 112 >>   
States GST & VAT : ADVANCE RULINGS - Shital Tukaram Borade, In re (2022) 103 ITPJ (SG) 326 (AAR) 114 >>   
States GST & VAT : ADVANCE RULINGS - Tukaram Pundalik Borade, In re (2022) 103 ITPJ (SG) 323 (AAR) 111 >>   
States GST & VAT : CASE LAW DIGESTS - Yogi Petroleum v. Commr. of VAT (2022) 103 ITPJ (SG) 327 (Bom-HC) : 2021 TaxPub(VAT) 272 (Bom-HC) 115 >>   
States GST & VAT : CASE LAW DIGESTS - Birla Tyres v. Commr. of Sales Tax, CT & GST (2022) 103 ITPJ (SG) 328 (Ori-HC) : 2021 TaxPub(VAT) 339 (Ori-HC) 116 >>   
States GST & VAT : ADVANCE RULINGS - Padmavathi Hospitality & Facilities Management Service, In re (2022) 103 ITPJ (SG) 329 (AAR) 117 >>   
States GST & VAT : CASE LAW DIGESTS - Ramakrishna Mills (Coimbatore) Ltd. v. Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) (2022) 103 ITPJ (SG) 330 (Mad-HC) : 2021 TaxPub(VAT) 323 (Mad-HC) 119 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. National Textiles Corpn. (2022) 103 ITPJ (SG) 331 (Mad-HC) : 2021 TaxPub(VAT) 331 (Mad-HC) 119 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. MTA Mills (P) Ltd. (2022) 103 ITPJ (SG) 331 (Mad-HC) : 2021 TaxPub(VAT) 330 (Mad-HC) 119 >>   
States GST & VAT : CASE LAW DIGESTS - V.V.R. Agency v. Secretary (2022) 103 ITPJ (SG) 332 (Mad-HC) : 2021 TaxPub(VAT) 332 (Mad-HC) 120 >>   
States GST & VAT : CASE LAW DIGESTS - State Bank of India v. Asstt. Commr. of (ST) (2022) 103 ITPJ (SG) 332 (Mad-HC) : 2021 TaxPub(VAT) 308 (Mad-HC) 120 >>   
States GST & VAT : ADVANCE RULINGS - Medha Servo Drives (P) Ltd., In re (2022) 103 ITPJ (SG) 335 (AAR) 123 >>   
States GST & VAT : ADVANCE RULINGS - Megha Engineering & Infrastructures Ltd., In re (2022) 103 ITPJ (SG) 334 (AAR) 122 >>   
States GST & VAT : ADVANCE RULINGS - Transmission Corporation of Telangana Ltd., In re (2022) 103 ITPJ (SG) 333 (AAR) 121 >>   
States GST & VAT : CASE LAW DIGESTS - Agartala Plastic (P) Ltd. v. State of Tripura (2022) 103 ITPJ (SG) 337 (Tri-HC) : 2021 TaxPub(VAT) 336 (Tripura High Court-HC) 125 >>   
States GST & VAT : ADVANCE RULINGS - Prodip Nandi, In re (2022) 103 ITPJ (SG) 338 (AAR) 126 >>   
States GST & VAT : CASE LAW DIGESTS - GEM Aromatics (P) Ltd. v. State of U.P. & Ors. (2022) 103 ITPJ (SG) 339 (All-HC) : 2021 TaxPub(VAT) 350 (All-HC) 128 >>   
CUSTOMS : NEWS YOU CAN USE - Centre not to impose anti-dumping duty on certain steel products 130 >>   
CUSTOMS : NEWS YOU CAN USE - Exports from STPI units seen at over Rs 5 trn in FY22 despite Omicron wave 130 >>   
CUSTOMS : NEWS YOU CAN USE - India records highest-ever monthly exports at $37 billion in December 130 >>   
CUSTOMS : NEWS YOU CAN USE - India appeals against WTO dispute panel ruling on sugar export subsidies 131 >>   
CUSTOMS : NEWS YOU CAN USE - India imposes antidumping duty on 5 Chinese goods for 5 years 131 >>   
CUSTOMS : STATUTES - Implication of the Judgement of the Hon'ble Apex Court in the Case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata, Regarding—Instruction No. 01/2022-Customs, dtd. 5-1-2021 [F. No.524/02/2021-STO (TU)] 132 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 55/2021-Customs, dtd. 29-12-2021 [F.No. 190354/286/2021-TRU] 134 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 82/2017-Customs, dated 27th October, 2017—Notification No. 56/2021-Customs, dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 137 >>   
CUSTOMS : STATUTES - Amendments in Several Notifications, Regarding—Notification No. 57/2021-Customs, dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 138 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 11/2018-Customs, dated 2nd February, 2018—Notification No. 58/2021-Customs, dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 141 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 53/2017-Customs, dated 30th June, 2017—Notification No. 59/2021-Customs, dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 142 >>   
CUSTOMS : STATUTES - Amendments in Several Notifications—Regarding—Notification No. 60/ 2021-Customs, dtd. 30-12-2021 [F. No. 190354/286/2021-TRU] 143 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 45/2021-Customs, dated 29th September, 2021—Notification No. 61/2021-Customs, dtd. 31-12-2021 [F.No. CBIC-190354/66/2021-TO(TRU-I)-CBEC] 167 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No.104/2021-Customs (N.T.), dtd. 27-12-2021 [F.No.468/01/2021-Cus.V] 168 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 105/2021-Customs (N.T.), dtd. 28-12-2021 [F.No.468/01/2021-Cus.V] 168 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 106/2021-Customs (N.T.), dtd. 30-12-2021 [F.No.468/01/2021-Cus.V] 169 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 107/2021-Customs (N.T.), dtd. 31-12-2021 [F. No. 467/01/2021-Cus-V] 170 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 07/2020-Customs (N.T.), dated 28th January, 2020—Notification No. 108/2021-Customs (N.T.), dtd. 31-2-2021 [F. No. CBIC-140605/21/2021-O/o Dir(Drawback)-CBEC] 171 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Ninth Amendment) Regulations, 2021—Notification No. 109/2021-Customs (N.T.), dtd. 31-12-2021 [F. No. 450/58/2015- Cus IV(Pt)] 178 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 01/2022-Customs (N.T.), dtd. 3-1-2022 [F.No.468/01/2022-Cus.V] 179 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and Vice Versa—Notification No. 02/2022-Customs (N.T.), dtd. 6-1-2022 [F.No. 468/01/2022-Cus.V] 179 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on ‘Décor Paper’, Regarding—Notification No. 77/2021-Customs (ADD), dtd. 27-12-2021 [F. No. 190354/ 287/2021-TRU] 181 >>   
CUSTOMS : STATUTES - Amendment in Several Notifications, Regarding—Notification No. 78/ 2021-Customs (ADD), dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 183 >>   
CUSTOMS : STATUTES - Revokation of Anti-Dumping Duty Imposed on “1,1,1,2-Tetrafluoroethane or R-134a” Originating in or Exported from China PR—Notification No. 1/ 2022-Customs (ADD), dtd. 6-1-2022 [F. No. CBIC-190354/294/2021-TRU-CBEC] 185 >>   
CUSTOMS : CASE LAW DIGESTS - AVE Maria Enterprises v. Commr. of Cus. (2022) 103 ITPJ (C) 398 (Chen-Trib) : 2021 TaxPub(EX) 785 (CESTAT-Chenn) 187 >>   
CUSTOMS : CASE LAW DIGESTS - Axat Gulia v. Customs (2022) 103 ITPJ (C) 404 (Del-HC) : 2021 TaxPub(EX) 784 (Del-HC) 192 >>   
CUSTOMS : CASE LAW DIGESTS - Bestech Hospitalities (P) Ltd. v. Commr. of Customs (Import) (2022) 103 ITPJ (C) 403 (Del-Trib) : 2021 TaxPub(EX) 685 (CESTAT-NDel) 192 >>   
CUSTOMS : CASE LAW DIGESTS - CBN Impex (P) Ltd. v. Commr. of Customs (General) (2022) 103 ITPJ (C) 409 (Chen-Trib) : 2021 TaxPub(EX) 686 (CESTAT-Chenn) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Commissioner of Customs v. S.P Associates (2022) 103 ITPJ (C) 399 (CESTAT-Chenn) : 2021 TaxPub(EX) 729 (CESTAT-Chenn) 188 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Ballarpur Industries Ltd. (2022) 103 ITPJ (C) 399 (SC) : 2021 TaxPub(EX) 783 (SC) 187 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Customs (General) v. Srinivas Clearing & Shipping (I) (P) Ltd. (2022) 103 ITPJ (C) 406 (Bom-HC) : 2021 TaxPub(EX) 666 (Bom-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - DS Chandok & Sons v. Commissioner of Customs (Export Promotion) (2022) 103 ITPJ (C) 398 (Mum-Trib) : 2021 TaxPub(EX) 707 (CESTAT-Mum) 186 >>   
CUSTOMS : CASE LAW DIGESTS - Flextronics Technology India (P) Ltd., In re (2022) 103 ITPJ (C) 409 (Mum-Trib) : 2021 TaxPub(EX) 689 (AAR- Mum) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Great Eastern Shipping Co. Ltd. & Anr. v. UOI & Ors. (2022) 103 ITPJ (C) 406 (Ori-HC) : 2021 TaxPub(EX) 647 (Ori-HC) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Green View Logistics v. Commr. of Customs (Airport & General) (2022) 103 ITPJ (C) 408 (Del-Trib) : 2021 TaxPub(EX) 690 (CESTAT-NDel) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Hazel Mercantile Ltd. v. Chief Commr. of Cus. (2022) 103 ITPJ (C) 400 (Guj-HC) : 2021 TaxPub(EX) 691 (Guj-HC) 189 >>   
CUSTOMS : CASE LAW DIGESTS - Indian Metals & Ferro Alloys Ltd. v. Director General of Foreign Trade & Ors. (2022) 103 ITPJ (C) 413 (Ori-HC) : 2021 TaxPub(EX) 782 (Ori-HC) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Jeyyemaarr v. Commr. of Customs (2022) 103 ITPJ (C) 412 (Mad-HC) : 2021 TaxPub(EX) 650 (Mad-HC) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Kiruba Export v. Commr. of Cus. (2022) 103 ITPJ (C) 410 (Bom-HC) : 2021 TaxPub(EX) 727 (Bom-HC) 199 >>   
CUSTOMS : CASE LAW DIGESTS - M.K. Saha & Co. & Anr. v. UOI & Ors. (2022) 103 ITPJ (C) 408 (Cal-HC) : 2021 TaxPub(EX) 715 (Cal-HC) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Manglam Arts v. Commr., CGST (2022) 103 ITPJ (C) 402 (New-Del-Trib) : 2021 TaxPub(EX) 777 (CESTAT-NDel) 191 >>   
CUSTOMS : CASE LAW DIGESTS - OPMS Clearing and Forwarding Agencies (P) Ltd. v. Commr. of Cus. (2022) 103 ITPJ (C) 407 (Chen-Trib) : 2021 TaxPub(EX) 717 (CESTAT-Chenn) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Polytech Trade Foundation v. UOI & Ors. (2022) 103 ITPJ (C) 413 (Del-HC) : 2021 TaxPub(EX) 658 (Del-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Rahul Sehgal v. Commr. of Customs (2022) 103 ITPJ (C) 401 (Del-Trib) : 2021 TaxPub(EX) 661 (CESTAT-NDel) 189 >>   
CUSTOMS : CASE LAW DIGESTS - Safe & Sure Marine Services (P) Ltd. v. Commr. of Customs & Anr. (2022) 103 ITPJ (C) 401 (Bom-HC) : 2021 TaxPub(EX) 663 (Bom-HC) 190 >>   
CUSTOMS : CASE LAW DIGESTS - Sarvendra Kumar Mishra v. Commr. of Cus. (2022) 103 ITPJ (C) 402 (All-Trib) : 2021 TaxPub(EX) 718 (CESTAT-All) 190 >>   
CUSTOMS : CASE LAW DIGESTS - Sinochem India Company (P) Ltd. v. UOI & Ors. (2022) 103 ITPJ (C) 405 (Bom-HC) : 2021 TaxPub(EX) 774 (Bom-HC) : (2021) 10 GSTPT 204 (Bom) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Star Spices v. Commr. of Cus. (2022) 103 ITPJ (C) 410 (AAR) : 2021 TaxPub(EX) 724 (AAR) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Subbu Diamonds LLP v. Asstt./Dy. CC (2022) 103 ITPJ (C) 412 (Mad-HC) : 2021 TaxPub(EX) 700 (Mad-HC) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Suresh Pareek v. UOI (2022) 103 ITPJ (C) 405 (All-HC) : 2021 TaxPub(EX) 701 (All-HC) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Trezza Jewels LLP v. UOI & Ors. (2022) 103 ITPJ (C) 411 (Bom-HC) : 2021 TaxPub(EX) 593 (Bom-HC) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Y. Humayun v. Registrar General (2022) 103 ITPJ (C) 404 (Mad-HC) : 2021 TaxPub(EX) 670 (Mad-HC) 193 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Govt issues guidelines for textiles PLI scheme worth Rs 10,683 crore 204 >>   
CENTRAL EXCISE : STATUTES - Amendments in Notification No. 03/2019-Central Excise, dated 6th July, 2019—Notification No. 10/2021-Central Excise, dtd. 29-12-2021 [F. No. 190354/286/2021-TRU] 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & ST v. Gas Authority of India (2022) 103 ITPJ (E) 420 (Del-Trib) : 2021 TaxPub(EX) 833 (CESTAT-NDel) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Citizen Metalloys Ltd. v. C.C.E. & S.T. (2022) 103 ITPJ (E) 418 (Ahd-Trib) : 2021 TaxPub(EX) 829 (CESTAT-Ahd) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Dalas Biotech Ltd. v. CCE, CGST (2022) 103 ITPJ (E) 422 (Del-Trib) : 2021 TaxPub(EX) 831 (CESTAT-NDel) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Indian Potash Ltd. v. Chennai Port Trust (2022) 103 ITPJ (E) 419 (Mad-HC) : 2021 TaxPub(EX) 694 (Mad-HC) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Krishna Mani Shukla v. UOI & Anr. (2022) 103 ITPJ (E) 422 (All-HC) : 2021 TaxPub(EX) 771 (All-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Lakshmi Machine Works Ltd. v. Commr. of GST & CE (2022) 103 ITPJ (E) 419 (Chen-Trib) : 2021 TaxPub(EX) 736 (CESTAT-Chenn) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Magma Industries Ltd. v. Designated Committee, Office of CGST & Ors. (2022) 103 ITPJ (E) 423 (All-HC) : 2021 TaxPub(EX) 716 (All-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - NR Agarwal Industries Ltd. v. CCE & ST (2022) 103 ITPJ (E) 421 (CESTAT-Ahd) : 2021 TaxPub(EX) 767 (CESTAT-Ahd) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sudhan Spinning Mills (P) Ltd. v. CCE (2022) 103 ITPJ (E) 418 (Mad-HC) : 2021 TaxPub(EX) 762 (Mad-HC) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - UOI v. Dharampal Satyapal Ltd. (2022) 103 ITPJ (E) 420 (Triputa-HC) : 2021 TaxPub(EX) 706 (Tripura High Court-HC) 208 >>   
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