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ITPJ Vol-104 Iss-4, 20-Apr-2022
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GST : NEWS YOU CAN USE - Brick manufacturing, trading to attract 6% GST without ITC; 12% with credit 2 >>   
GST : NEWS YOU CAN USE - GST collections hit all-time high in March at Rs 1.42 trn 2 >>   
GST : NEWS YOU CAN USE - 11 crypto exchanges found to be evading Rs 81.54 cr in GST, says govt 3 >>   
GST : STATUTES - Amendments in Notification No.10/2019-Central Tax, dated 7th March, 2019—Notification No. 03/2022-Central Tax, dtd. 31-3-2022 [F.No. 190354/56/2022-TRU] 4 >>   
GST : STATUTES - Further Amendments in Notification No.14/2019-Central Tax, dated 7th March, 2019—Notification No. 04/2022-Central Tax, dtd. 31-3-2022 [F.No. 190354/56/2022-TRU] 4 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Central Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] 5 >>   
GST : STATUTES - Certain Goods Exempt from CGST, Regarding—Notification No. 02/2022-Central Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] 6 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Integrated Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] 7 >>   
GST : STATUTES - Certain Goods Exempt from IGST, Regarding—Notification No. 02/2022-Integrated Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] 8 >>   
GST : STATUTES - Amendments in Notification No.02/2019-Union Territory Tax, dated 7th March, 2019—Notification No. 01/2022-Union Territory Tax, dtd. 31-3-2022 [F.No.190354/56/2022-TRU] 9 >>   
GST : STATUTES - Further Amendments in Notification No.02/2017-Union Territory Tax, dated 27th June, 2017—Notification No. 02/2022-Union Territory Tax, dtd. 31-3-2022 [F.No.190354/56/2022-TRU] 10 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Union Territory Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] 10 >>   
GST : STATUTES - Certain Goods Exempt from UTGST, Regarding—Notification No. 02/2022-Union Territory Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] 11 >>   
GST : ARTICLE - Detention of Goods under GST—CA. L. VENKATARAMANAN 13 >>   
GST : ARTICLE - Input Tax Credit on Employee Related Expenses under GST—CA. JYOTI JAIN 18 >>   
GST : ARTICLE - Transfer of Input Tax Credit After Death of Proprietor—CA. SATYADEV PUROHIT 21 >>   
GST : ARTICLE - FAQ’s on SOP for Scrutiny of Returns—AKASH PHOPHALIA 24 >>   
GST : ARTICLE - GST on Social Care and Charity Services—NARENDRA KUMAR 28 >>   
GST : CASE LAW REPORTS - AB Traders v. State of Gujarat (2022) 104 ITPJ (G) 683 (Guj-HC) 47 >>   
GST : CASE LAW REPORTS - AIM Worldwide (P) Ltd. v. UOI (2022) 104 ITPJ (G) 688 (Guj-HC) 52 >>   
GST : CASE LAW REPORTS - Amit Kumar Agarwal @ Amit Agarwal v. State of Odisha & Anr. (2022) 104 ITPJ (G) 685 (Ori-HC) 49 >>   
GST : CASE LAW REPORTS - Arafa Traders v. State of Gujarat (2022) 104 ITPJ (G) 683 (Guj-HC) 47 >>   
GST : CASE LAW REPORTS - Asstt. CST & Ors. v. Satyam Shivam Papers (P) Ltd. & Anr. (2022) 104 ITPJ (G) 681 (SC) 45 >>   
GST : CASE LAW REPORTS - Basanta Kumar Palita v. CCT & GST (2022) 104 ITPJ (G) 672 (Ori-HC) 36 >>   
GST : CASE LAW REPORTS - C.P. Ravindranath Menon v. UOI (2022) 104 ITPJ (G) 674 (Bom-HC) 38 >>   
GST : CASE LAW REPORTS - Fides Distribution (P) Ltd. v. Commr. of CGST & Ors. (2022) 104 ITPJ (G) 690 (Del-HC) 54 >>   
GST : CASE LAW REPORTS - Futurist Innovation & Advertising v. UOI & Ors. (2022) 104 ITPJ (G) 679 (Bom-HC) 43 >>   
GST : CASE LAW REPORTS - GNC Infra LLP v. Asstt. Commr. (2022) 104 ITPJ (G) 675 (Mad-HC) 39 >>   
GST : CASE LAW REPORTS - Latika Ghosh v. CTO/Asstt. Commr. (2022) 104 ITPJ (G) 670 (Cal-HC) 34 >>   
GST : CASE LAW REPORTS - Loha Construction (P) Ltd. v. State of Bihar (2022) 104 ITPJ (G) 678 (Pat-HC) 42 >>   
GST : CASE LAW REPORTS - M.S. Metals & Steels Ltd. v. CTO (2022) 104 ITPJ (G) 682 (Karn-HC) 46 >>   
GST : CASE LAW REPORTS - Manish Scrap Traders v. Pr. Commr. (2022) 104 ITPJ (G) 679 (Guj-HC) 43 >>   
GST : CASE LAW REPORTS - Paritosh Kumar Singh v. Senior Intelligence Officer (2022) 104 ITPJ (G) 685 (Chht-HC) 49 >>   
GST : CASE LAW REPORTS - Pragal Associates v. Addl. Dy. CTO (2022) 104 ITPJ (G) 688 (Mad-HC) 52 >>   
GST : CASE LAW REPORTS - Quest Global Engineering Services (P) Ltd. v. Dy. CIT (2022) 104 ITPJ (G) 676 (Mad-HC) 40 >>   
GST : CASE LAW REPORTS - S.B. Homes v. Commr. of CGST & CE (2022) 104 ITPJ (G) 677 (Mad-HC) 41 >>   
GST : CASE LAW REPORTS - Smruti Ranjan Sahoo v. State of Odisha (2022) 104 ITPJ (G) 686 (Ori-HC) 50 >>   
GST : CASE LAW REPORTS - Soma Indus Varanasi Aurangabad Tollway (P) Ltd. v. State of Bihar (2022) 104 ITPJ (G) 689 (Pat-HC) 53 >>   
GST : CASE LAW REPORTS - Somnath Corpn. v. State of Rajasthan (2022) 104 ITPJ (G) 678 (Raj-HC) 42 >>   
GST : CASE LAW REPORTS - Sreejith K. v. State of Gujarat (2022) 104 ITPJ (G) 684 (Guj-HC) 48 >>   
GST : CASE LAW REPORTS - Trishna Trading Service (P) Ltd. v. UOI (2022) 104 ITPJ (G) 680 (Guj-HC) 44 >>   
GST : CASE LAW REPORTS - TTEC India Customer Solutions (P) Ltd. v. Dy. Commr. of Sales Tax (2022) 104 ITPJ (G) 676 (Guj-HC) 40 >>   
GST : CASE LAW REPORTS - Veteran Security Services v. UOI & Ors. (2022) 104 ITPJ (G) 673 (Gau-HC) 37 >>   
GST : CASE LAW REPORTS - Yogender Yadav v. UOI (2022) 104 ITPJ (G) 687 (P&H-HC) 51 >>   
States GST & VAT : ADVANCE RULINGS - Bharat Dynamics Ltd., In re (2022) 104 ITPJ (SG) 692 (AAR) 56 >>   
States GST & VAT : ADVANCE RULINGS - Foods & Inns Ltd., In re (2022) 104 ITPJ (SG) 692 (AAR) 56 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. Pearly Polymers Ltd. (2022) 104 ITPJ (SG) 694 (Karn-HC) : 2021 TaxPub(VAT) 366 (Karn-HC) 58 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. Bharath Heavy Electricals Ltd. (2022) 104 ITPJ (SG) 694 (Mad-HC) : 2022 TaxPub(VAT) 59 (Mad-HC) 59 >>   
States GST & VAT : ADVANCE RULINGS - CMEPEDIA, In re (2022) 104 ITPJ (SG) 696 (AAR) 60 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. MFAR Constructions (P) Ltd. (2022) 104 ITPJ (SG) 697 (Karn-HC) : 2021 TaxPub(VAT) 367 (Karn-HC) 61 >>   
States GST & VAT : CASE LAW DIGESTS - State of Kerala v. Poomully Aram Thampuran Smaraka Trust (2022) 104 ITPJ (SG) 698 (Ker-HC) : 2022 TaxPub(VAT) 73 (Ker-HC) 62 >>   
States GST & VAT : ADVANCE RULINGS - Indiana Engineering Works (Bombay) (P) Ltd., In re (2022) 104 ITPJ (SG) 699 (AAR) 63 >>   
States GST & VAT : ADVANCE RULINGS - Kapil Sons (Rajendra Kumar Baheti), In re (2022) 104 ITPJ (SG) 701 (AAR) 65 >>   
States GST & VAT : ADVANCE RULINGS - Kapil Sons Explosives LLP, In re (2022) 104 ITPJ (SG) 700 (AAR) 64 >>   
States GST & VAT : ADVANCE RULINGS - Maanicare System India (P) Ltd., In re (2022) 104 ITPJ (SG) 701 (AAR) 65 >>   
States GST & VAT : CASE LAW DIGESTS - Larsen & Toubro Ltd. v. State of Orissa (2022) 104 ITPJ (SG) 702 (Orissa-HC) : 2022 TaxPub(VAT) 68 (Ori-HC) : (2021) 94 GSTR 15 (Ori) 66 >>   
States GST & VAT : ADVANCE RULINGS - ION Exchange India Ltd., In re (2022) 104 ITPJ (SG) 703 (AAR) 67 >>   
States GST & VAT : ADVANCE RULINGS - Pristine Industries Ltd., In re (2022) 104 ITPJ (SG) 704 (AAR) 68 >>   
States GST & VAT : ADVANCE RULINGS - Rahul Goyal, In re (2022) 104 ITPJ (SG) 704 (AAR) 68 >>   
States GST & VAT : ADVANCE RULINGS - Richwell Enterprises (P) Ltd., In re (2022) 104 ITPJ (SG) 705 (AAR) 69 >>   
States GST & VAT : ADVANCE RULINGS - Chennai Water Desalination Ltd., In re (2022) 104 ITPJ (SG) 706 (AAR) 70 >>   
States GST & VAT : ADVANCE RULINGS - GITEC-IGIP GMBH, In re (2022) 104 ITPJ (SG) 707 (AAR) 71 >>   
States GST & VAT : ADVANCE RULINGS - Navbharat Imports, In re (2022) 104 ITPJ (SG) 707 (AAR) 71 >>   
States GST & VAT : ADVANCE RULINGS - Rotary District 3231, In re (2022) 104 ITPJ (SG) 708 (AAR) 72 >>   
States GST & VAT : CASE LAW DIGESTS - All India Metal & Alloys v. Asstt. Commissioner (CT) (FAC) (2022) 104 ITPJ (SG) 711 (Mad-HC) : 2022 TaxPub(VAT) 4 (Mad-HC) 75 >>   
States GST & VAT : CASE LAW DIGESTS - Gingee Agriculture Producers Co-operative Marketing Society Ltd. v. CTO (2022) 104 ITPJ (SG) 709 (Mad-HC) : 2022 TaxPub(VAT) 53 (Mad-HC) 73 >>   
States GST & VAT : CASE LAW DIGESTS - T. Azhakesan v. STO (2022) 104 ITPJ (SG) 709 (Mad-HC) : 2021 TaxPub(VAT) 363 (Mad-HC) 74 >>   
States GST & VAT : CASE LAW DIGESTS - Tata Sky Ltd. v. State of Tamil Nadu (2022) 104 ITPJ (SG) 710 (Mad-HC) : 2021 TaxPub(VAT) 362 (Mad-HC) 74 >>   
States GST & VAT : ADVANCE RULINGS - Achampet Solar (P) Ltd., In re (2022) 104 ITPJ (SG) 712 (AAR) 76 >>   
States GST & VAT : ADVANCE RULINGS - Ganga Kaveri Seeds (P). Ltd., In re (2022) 104 ITPJ (SG) 713 (AAR) 77 >>   
States GST & VAT : ADVANCE RULINGS - Kernex Tcas JV, In re (2022) 104 ITPJ (SG) 714 (AAR) 79 >>   
States GST & VAT : ADVANCE RULINGS - M. Narasimha Reddy & Sons, In re (2022) 104 ITPJ (SG) 716 (AAR) 80 >>   
States GST & VAT : ADVANCE RULINGS - Arinem Consultancy Services (P) Ltd., In re (2022) 104 ITPJ (SG) 718 (AAR) 82 >>   
States GST & VAT : ADVANCE RULINGS - Broadcast Engineering Consultants India Ltd., In re (2022) 104 ITPJ (SG) 719 (AAR) 83 >>   
States GST & VAT : ADVANCE RULINGS - Golden Tobie (P) Ltd., In re (2022) 104 ITPJ (SG) 720 (AAR) 84 >>   
States GST & VAT : ADVANCE RULINGS - Indian Oil Corporation Ltd., In re (2022) 104 ITPJ (SG) 720 (AAR) 84 >>   
States GST & VAT : ADVANCE RULINGS - KRBL Infrastructure Ltd., In re (2022) 104 ITPJ (SG) 721 (AAR) 85 >>   
States GST & VAT : ADVANCE RULINGS - Manupatra Information Solutions (P) Ltd., In re (2022) 104 ITPJ (SG) 722 (AAR) 86 >>   
States GST & VAT : ADVANCE RULINGS - Prag Polymers, In re (2022) 104 ITPJ (SG) 722(AAR) 86 >>   
States GST & VAT : ADVANCE RULINGS - Toshiba Jsw Power Systems (P) Ltd., In re (2022) 104 ITPJ (SG) 723 (AAR) 87 >>   
States GST & VAT : CASE LAW DIGESTS - Bharat Sanchar Nigam Ltd. v. Commr. Trade Tax Commrl. (2022) 104 ITPJ (SG) 723 (All-HC) : 2022 TaxPub(VAT) 8 (All-HC) 88 >>   
States GST & VAT : ADVANCE RULINGS - Antara Purukul Senior Living Ltd., In re (2022) 104 ITPJ (SG) 725 (AAR) 89 >>   
CUSTOMS : NEWS YOU CAN USE - India plans $2 bn more of exports to sanctions-hit Russia: Report 92 >>   
CUSTOMS : NEWS YOU CAN USE - Centre extends foreign trade policy by another six months till Sept 30 92 >>   
CUSTOMS : STATUTES - Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30-03-2022) and Notifications Related Thereto with Reference to Appointment of Officers of Customs and Assignment of Functions, Rega 93 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No.25/2021-Customs, dated 31st March, 2021—Notification No. 17/2022-Customs, dtd. 31-3-2022 [F. No. 190354/49/2021-TRU] 95 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 52/2003-Customs, dated 31st March, 2003—Notification No. 18/2022-Customs, dtd. 31-3-2022 [F.No. DGEP/EOU/5/2022-TECH] 109 >>   
CUSTOMS : STATUTES - Further Amendments in Several Notifications, Regarding—Notification No. 19/2022-Customs, dtd. 31-3-2022 [F. No. 605/52/2017-DBK (Pt. III)] 109 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 40/2015-Customs, dated 21st July, 2015—Notification No. 20/2022-Customs, dtd. 6-4-2022 (F.No.DGEP/GnJ/ 01/2021-TECH) 111 >>   
CUSTOMS : STATUTES - Certain Goods exempt from Customs Duty, Regarding—Notification No. 21/2022-Customs, dtd. 13-4-2022 [F. No. CBIC-190354/288/2021-TRU] 111 >>   
CUSTOMS : STATUTES - Certain Goods Exempt from Customs Duty and IGST, Regarding—Notification No. 19/2022-Customs (N.T.), dtd. 30-3-2022 [F.No.442/ 02/2017-Cus IV(Pt)] 112 >>   
CUSTOMS : STATUTES - Customs (Electronic Cash Ledger) Regulations, 2022—Notification No. 20/2022-Customs (N.T.), dtd. 30-3-2022 [F.No.442/02/2017-Cus IV(Pt)] 113 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers as Adjudication Officers—Notification No. 21/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 116 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 21/2022-Customs (N.T.) dated 31st March, 2022—Corrigendum to Notification No. 21/2022-Customs (N.T.) dtd. 4-4-2022 [F.No.450/72/2021-CuslV] 123 >>   
CUSTOMS : STATUTES - Appointment of Customs Officer for Adjudication, Regarding—Notification No. 22/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/ 2021-Cus IV] 124 >>   
CUSTOMS : STATUTES - Change in Jurisdiction of Customs Officers, Regarding—Notification No.23/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 125 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers for Adjudication, Regarding—Notification No. 24/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/ 2021-Cus IV] 126 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 24/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022—Corrigendum to Notification No. 24/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022 [F.No.450/72/ 2021-Cus IV] 129 >>   
CUSTOMS : STATUTES - Appointment of Adjudication Officers, Regarding—Notification No. 25/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 130 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 25/2022-Customs (NT.) dated the 31st March, 2022—Corrigendum to Notification No. 25/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022 [F.No.450/72/2021-CuslV] 131 >>   
CUSTOMS : STATUTES - Appointment of Officers as the Proper Officers in Relation to the Various Functions, Regarding—Notification No.26/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 131 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 26/2022-Customs (NT.) dated 31st March, 2022, dtd. 4-4-2022—Corrigendum to Notification No. 26/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022 135 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers as Proper Officers for Certain functions, Regarding—Notification No. 27/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 136 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 27/2022-Customs (NT.) dated 31st March, 2022—Corrigendum to Notification No. 27/2022-Customs (NT.) dated 31st March, 2022 137 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers and their Jurisdiction, Regarding—Notification No. 28/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/ 2021-Cus IV] 137 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 28/2022-Customs (NT.) dated 31st March, 2022—Corrigendum to Notification No. 28/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022 [F.No.450/72/2021-Cus IV] 139 >>   
CUSTOMS : STATUTES - Assignment of Notices for the Purpose of Adjudication under Customs Act, Regarding—Notification No. 29/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 139 >>   
CUSTOMS : STATUTES - Corrigendum to No. 29/2022-Customs (NT.) dated 31st March, 2022—Corrigendum to No. 29/2022-Customs (NT.) dated the 31st March, 2022, dtd. 4-4-2022 [F.No.450/72/2021-Cus IV] 140 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers, Regarding—Notification No.30/2022-Customs (N.T.), dtd. 31-3-2022 [F.No.450/72/2021-Cus IV] 141 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 31/2022-Customs (N.T.), dtd. 31-3-2022 [F. No. 467/01/2022-Cus-V] 141 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa—Notification No. 32/2022 - Customs (N.T.), dtd. 7-4-2022 [F.No. 468/01/2022-Cus.V] 143 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 33/2022-Customs (N.T.), dtd. 13-4-2022 [F. No. 467/01/2022-Cus-V] 145 >>   
CUSTOMS : CASE LAW DIGESTS - Bochasanwasi Shri Aksharpurushottam Swaminarayan Sansth v. CC (2022) 104 ITPJ (C) 783 (CESTAT-Ahd) : 2022 TaxPub(EX) 66 (CESTAT-Ahd) 147 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Manik Ranjan Paul (2022) 104 ITPJ (C) 785 (Meghalaya-HC) : 2022 TaxPub(EX) 158 (Meghalaya High Court-HC) 149 >>   
CUSTOMS : CASE LAW DIGESTS - Diamond Mink Blankets Ltd. v. Commr. of Customs (Import) (2022) 104 ITPJ (C) 784 (Mum-Trib) : 2022 TaxPub(EX) 82 (CESTAT-Mum) 148 >>   
CUSTOMS : CASE LAW DIGESTS - Godrej & Boyce Manufacturing Co. Ltd. v. UOI & Anr. (2022) 104 ITPJ (C) 788 (P&H- HC) : 2021 TaxPub(EX) 802 (P&H-HC) 152 >>   
CUSTOMS : CASE LAW DIGESTS - India Trade Links v. UOI (2022) 104 ITPJ (C) 786 (Bom-HC) : 2022 TaxPub(EX) 250 (Bom-HC) 151 >>   
CUSTOMS : CASE LAW DIGESTS - M.J. Export International v. Commr. of Cus. (2022) 104 ITPJ (C) 783 (CESTAT-New Delhi) : 2022 TaxPub(EX) 104 (CESTAT-NDel) 148 >>   
CUSTOMS : CASE LAW DIGESTS - Naresh Kumar v. Commr. of Cus. (2022) 104 ITPJ (C) 785 (CESTAT-New Delhi) : 2022 TaxPub(EX) 138 (CESTAT-NDel) 150 >>   
CUSTOMS : CASE LAW DIGESTS - Nazir Hussain v. Sr. Intelligence Officer, Special Intelligence & Investigation Branch Custom House (2022) 104 ITPJ (C) 787 (Mad-HC) : 2022 TaxPub(EX) 170 (Mad-HC) 151 >>   
CUSTOMS : CASE LAW DIGESTS - Universal Impex v. Addl. Director General, Directorate of Revenue Intelligence (2022) 104 ITPJ (C) 784 (Raj-HC) : 2022 TaxPub(EX) 246 (Raj-HC) 149 >>   
CUSTOMS : CASE LAW DIGESTS - Vishesh Jain v. Commr. of Cus. (2022) 104 ITPJ (C) 787 (Guj-HC) : 2022 TaxPub(EX) 131 (Guj-HC) 152 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Numaligarh Refinery Ltd. (2022) 104 ITPJ (E) 792 (CESTAT-Kol) : 2022 TaxPub(EX) 26 (CESTAT-Kol) 157 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Daily Thanthi v. Commissioner of Customs (Appeals) (2022) 104 ITPJ (E) 793 (Mad-HC) : 2021 TaxPub(EX) 748 (Mad-HC) : (2021) 376 ELT 615 (Mad) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Dolphin Metals I Ltd. v. CCE (2022) 104 ITPJ (E) 795 (Ahd-Trib) : 2022 TaxPub(EX) 213 (CESTAT-Ahd) 160 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Harika Resins (P) Ltd. & Anr. v. CC, CE & ST (2022) 104 ITPJ (E) 791 (CESTAT-Hyd) : 2021 TaxPub(EX) 836 (CESTAT-Hyd) 155 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Kellogg India (P) Ltd. v. CCE & ST (2022) 104 ITPJ (E) 794 (Mum-Trib) : 2022 TaxPub(EX) 20 (CESTAT-Mum) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Modi Agro Products v. CCE & CGST (2022) 104 ITPJ (E) 795 (CESTAT-New Delhi) : 2022 TaxPub(EX) 24 (CESTAT-NDel) 159 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mohan C. Suvarna Director (Finance and Admin) v. Pr. CC (2022) 104 ITPJ (E) 791 (Karn-HC) : 2021 TaxPub(EX) 820 (Karn-HC) 156 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Pr. Commr. of Central Tax v. Vikrant Tyres Ltd. (2022) 104 ITPJ (E) 793 (Karn-HC) : 2021 TaxPub(EX) 865 (Karn-HC) 157 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Prakash Raghunath Autade v. UOI & Anr. (2022) 104 ITPJ (E) 792 (Bom-HC) : 2022 TaxPub(EX) 29 (Bom-HC) 156 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Skoda Auto Volkswagen India (P) Ltd. v. CCE (2022) 104 ITPJ (E) 790 (Mum-CESTAT) : 2022 TaxPub(EX) 38 (CESTAT-Mum) 154 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Titan Company Ltd. v. CCE (2022) 104 ITPJ (E) 790 (Mad-HC) : 2021 TaxPub(EX) 866 (Mad-HC) 154 >>   
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