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ITPJ Vol-105 Iss-3, 05-Jun-2022
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GST : NEWS YOU CAN USE - GST Council likely to modify monthly tax payment form for ITC clarity 2 >>   
GST : NEWS YOU CAN USE - Govt may levy 28% GST on casinos, online gaming as GoM finalises report 2 >>   
GST : NEWS YOU CAN USE - GST Council will work like it has for 5 years: Tarun Bajaj on SC verdict 3 >>   
GST : NEWS YOU CAN USE - Govt mulls extending April GST payment deadline; asks Infosys to fix glitch 3 >>   
GST : NEWS YOU CAN USE - Exports rise 30.7% to $40.19 bn in Apr; trade deficit widens to $20.11 bn 4 >>   
GST : NEWS YOU CAN USE - Non-commercial construction in education institutions to draw less GST 4 >>   
GST : STATUTES - Due Date for Furnishing FORM GSTR-3B for the Month of April, 2022 Extended till 24th May, 2022—Notification No. 05/2022–Central Tax, dtd. 17-5-2022 [F. No. CBIC-20006/9/2022-GST] 6 >>   
GST : STATUTES - Due Date for Depositing Tax in FORM GST PMT-06 for Month of April, 2022 Extended till 27th May, 2022—Notification No. 06/2022–Central Tax, dtd. 17-5-2022 [F. No. CBIC-20006/9/2022-GST] 6 >>   
GST : ARTICLE - Power of Commissioner (Appeals) to Remand Matter to Adjudicating Authority—CA. JYOTI JAIN 7 >>   
GST : ARTICLE - Dealer of Old Vehicle Availing Benefit of Margin Scheme—Allowability of Input Tax Credit—CA. SATYADEV PUROHIT 9 >>   
GST : ARTICLE - GST Refund under Zero-Rated Supply : Part-I—CA. L. VENKATARAMANAN 11 >>   
GST : ARTICLE - Godown Rent Collected from Cotton Corporation of India—Whether Exempt from Levy of Tax—PURNENDU SAHAI 17 >>   
GST : ARTICLE - Officer Passing, Adverse Decision Under Section 75(4)- Requirement of Providing Opportunity of Being Heard—AKHILESH KUMAR SAH 20 >>   
GST : CASE LAW REPORTS - A.S. Enterprise v. Commr. of State Tax & Ors. (2022) 105 ITPJ (G) 505 (All-HC) 81 >>   
GST : CASE LAW REPORTS - Akshay Ashok Rout v. Dy. Commr., CGST (2022) 105 ITPJ (G) 457 (CGST(A) 33 >>   
GST : CASE LAW REPORTS - Apex Leather v. State of U.P. & Ors. (2022) 105 ITPJ (G) 554 (All-HC) 130 >>   
GST : CASE LAW REPORTS - Arun Kumar Pugalia v. Dy. Asstt. Commr., CGST (2022) 105 ITPJ (G) 466 (CGST(A) 42 >>   
GST : CASE LAW REPORTS - Basanti Shial v. Proper Officer, Addl. CT & GST Officer (2022) 105 ITPJ (G) 487 (Ori-HC) 63 >>   
GST : CASE LAW REPORTS - Bodal Chemicals Ltd. v. UOI (2022) 105 ITPJ (G) 551 (Guj-HC) 127 >>   
GST : CASE LAW REPORTS - Bullseye Event Management v. CGST & CE (2022) 105 ITPJ (G) 453 (Mad-HC) 29 >>   
GST : CASE LAW REPORTS - Commr. of GST & CE v. Bharat Electronics Ltd. (2022) 105 ITPJ (G) 552 (Mad-HC) 128 >>   
GST : CASE LAW REPORTS - Dee Vee Projects Ltd. v. Government of Maharashtra & Ors. (2022) 105 ITPJ (G) 486 (Bom-HC) 62 >>   
GST : CASE LAW REPORTS - Gemini Promoters Builders (P) Ltd. v. UOI & Ors. (2022) 105 ITPJ (G) 449 (MP-HC) 25 >>   
GST : CASE LAW REPORTS - HBS Alloys (P). Ltd. v. State of Gujarat (2022) 105 ITPJ (G) 513 (Guj-HC) 89 >>   
GST : CASE LAW REPORTS - Kabir Kumar v. Directorate General of GST Intelligence (2022) 105 ITPJ (G) 536 (Del-HC) 112 >>   
GST : CASE LAW REPORTS - Lakshya Agarwal v. Dggi Jaipur Zonal Unit (2022) 105 ITPJ (G) 542 (Raj-HC) 118 >>   
GST : CASE LAW REPORTS - M.P. Commodities (P). Ltd. v. State of Gujarat (2022) 105 ITPJ (G) 553 (Guj-HC) 129 >>   
GST : CASE LAW REPORTS - Meritas Hotels (P) Ltd. v. State of Maharashtra (2022) 105 ITPJ (G) 496 (Bom-HC) 72 >>   
GST : CASE LAW REPORTS - Nkas Services (P) Ltd. v. State of Jharkhand (2022) 105 ITPJ (G) 473 (Jhar-HC) 49 >>   
GST : CASE LAW REPORTS - Podder & Podder Industries (P) Ltd. v. State of Tripura & Ors. (2022) 105 ITPJ (G) 508 (Trip-HC) 84 >>   
GST : CASE LAW REPORTS - Prakash Chandra Purohit v. UOI (2022) 105 ITPJ (G) 528 (Raj-HC) 104 >>   
GST : CASE LAW REPORTS - Pride Constructions v. Dy. Asstt. Commr. SGST (2022) 105 ITPJ (G) 553 (AP-HC) 129 >>   
GST : CASE LAW REPORTS - Rajendra Mansingbhai Rathod v. State of Gujarat (2022) 105 ITPJ (G) 531 (ASJ) 107 >>   
GST : CASE LAW REPORTS - Rungta Mines Ltd. v. Commr. of CGST & CE (2022) 105 ITPJ (G) 472 (Jhar-HC) 48 >>   
GST : CASE LAW REPORTS - Samay Alloys India Pvt. Ltd. v. State of Gujarat (2022) 105 ITPJ (G) 555 (Guj-HC) 131 >>   
GST : CASE LAW REPORTS - Screenotex Engineers (P) Ltd. v. Commr. of CGST (2022) 105 ITPJ (G) 463 (Guj-HC) 39 >>   
GST : CASE LAW REPORTS - Silverline Automobiles v. State of U.P. & Ors. (2022) 105 ITPJ (G) 483 (All-HC) 59 >>   
GST : CASE LAW REPORTS - Suguna Cutpiece Center v. Appellate Dy. Commr. (ST) (GST) (2022) 105 ITPJ (G) 456 (Mad-HC) 32 >>   
GST : CASE LAW REPORTS - Tanay Creation v. State of Gujarat (2022) 105 ITPJ (G) 515 (Guj-HC) 91 >>   
GST : CASE LAW REPORTS - Ujjwal Narendra Jain v. Commr. of Central GST (2022) 105 ITPJ (G) 522 (Mum-Trib) 98 >>   
GST : CASE LAW REPORTS - V.K. Traders v. UOI & Ors. (2022) 105 ITPJ (G) 516 (All-HC) 92 >>   
GST : CASE LAW REPORTS - Vishwa Jeet Verma v. State of UP & Ors. (2022) 105 ITPJ (G) 545 (All-HC) 121 >>   
GST : CASE LAW REPORTS - Yash Pigments LLP v. Dy. STO (2022) 105 ITPJ (G) 510 (Mad-HC) 86 >>   
States GST & VAT : CASE LAW DIGESTS - Bhavani Distilleries & Chemicals Ltd. v. Tamil Nadu Sales Tax Appellate Tribunal (2022) 105 ITPJ (SG) 558 (Mad-HC) : 2022 TaxPub(VAT) 128 (Mad-HC) 134 >>   
States GST & VAT : CASE LAW DIGESTS - Mahesh Electronics v. State of Gujarat (2022) 105 ITPJ (SG) 558 (Guj-HC) : 2022 TaxPub(VAT) 136 (Guj-HC) 135 >>   
States GST & VAT : CASE LAW DIGESTS - VAR Blue Metals v. Pr. Commr. & Ors. (2022) 105 ITPJ (SG) 559 (Mad-HC) : 2022 TaxPub(VAT) 47 (Mad-HC) 135 >>   
States GST & VAT : ADVANCE RULINGS - Gujarat State Road Transport Corporation, In re (2022) 105 ITPJ (SG) 560 (AAR) 136 >>   
States GST & VAT : CASE LAW DIGESTS - ASI Industries Ltd. v. State of Haryana & Ors. (2022) 105 ITPJ (SG) 562 (P&H-HC) : 2022 TaxPub(VAT) 52 (P&H-HC) 138 >>   
States GST & VAT : CASE LAW DIGESTS - International Commerce Ltd. v. State of Jharkhand (2022) 105 ITPJ (SG) 563 (Jhar-HC) : 2022 TaxPub(VAT) 131 (Jhar-HC) 139 >>   
States GST & VAT : ADVANCE RULINGS - Teamlease Education Foundation, In re (2022) 105 ITPJ (SG) 564 (AAR) 140 >>   
States GST & VAT : CASE LAW DIGESTS - Dish TV India Ltd. v. State of Karnataka (2022) 105 ITPJ (SG) 565 (Karn-HC) : 2022 TaxPub(VAT) 88 (Karn-HC) 141 >>   
States GST & VAT : ADVANCE RULINGS - Mohanan, In re (2022) 105 ITPJ (SG) 567 (AAR) 143 >>   
States GST & VAT : ADVANCE RULINGS - Nagappan Moothan Thulaseedharan, In re (2022) 105 ITPJ (SG) 566 (AAR) 142 >>   
States GST & VAT : CASE LAW DIGESTS - CTO v. Chungath Jewellery (2022) 105 ITPJ (SG) 569 (Ker-HC) : 2022 TaxPub(VAT) 16 (Ker-HC) : (2021) 94 GSTR 33 (Ker) 146 >>   
States GST & VAT : CASE LAW DIGESTS - Karvy Innotech Ltd. v. Dy. Commr. (Assmt.), SGST Department (2022) 105 ITPJ (SG) 568 (Ker-HC) : 2022 TaxPub(VAT) 134 (Ker-HC) 145 >>   
States GST & VAT : CASE LAW DIGESTS - State of Kerala v. Surya Laboratories (2022) 105 ITPJ (SG) 568 (Ker-HC) : 2022 TaxPub(VAT) 66 (Ker-HC) 144 >>   
States GST & VAT : ADVANCE RULINGS - Maharashtra Ex-Servicemen Corpn. Ltd., In re (2022) 105 ITPJ (SG) 572 (AAR) 148 >>   
States GST & VAT : ADVANCE RULINGS - Nilkamal Ltd., In re (2022) 105 ITPJ (SG) 571 (AAR) 147 >>   
States GST & VAT : CASE LAW DIGESTS - VVF (India) Ltd. v. State of Maharashtra & Ors. (2022) 105 ITPJ (SG) 572 (SC) : 2022 TaxPub(VAT) 48 (SC) : (2022) 96 GSTR 97 (SC) 149 >>   
States GST & VAT : CASE LAW DIGESTS - Keshab Automobiles v. State of Odisha (2022) 105 ITPJ (SG) 574 (Ori-HC) : 2022 TaxPub(VAT) 19 (Ori-HC) 150 >>   
States GST & VAT : ADVANCE RULINGS - Shrivika Foodcraft, In re (2022) 105 ITPJ (SG) 575 (AAR) 151 >>   
States GST & VAT : ADVANCE RULINGS - Stonorti Marketplace (P) Ltd., In re (2022) 105 ITPJ (SG) 575 (AAR) 151 >>   
States GST & VAT : ADVANCE RULINGS - A. Nirmala, In re (2022) 105 ITPJ (SG) 580 (AAR) 156 >>   
States GST & VAT : ADVANCE RULINGS - GRB Dairy Foods (P) Ltd., In re (2022) 105 ITPJ (SG) 581 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Healersark Resources (P) Ltd., In re (2022) 105 ITPJ (SG) 581 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Krishna Bhavan Foods & Sweets, In re (2022) 105 ITPJ (SG) 578 (AAR) 154 >>   
States GST & VAT : ADVANCE RULINGS - Shanmuga Durai, In re (2022) 105 ITPJ (SG) 577 (AAR) 153 >>   
States GST & VAT : CASE LAW DIGESTS - Bharat Mosaic Tiles v. Tamil Nadu Sales Tax Appellate Tribunal (2022) 105 ITPJ (SG) 585 (Mad-HC) : 2022 TaxPub(VAT) 102 (Mad-HC) 162 >>   
States GST & VAT : CASE LAW DIGESTS - R. Rajarathinam v. Asstt. Commissioner (CT) (2022) 105 ITPJ (SG) 583 (Mad-HC) : 2022 TaxPub(VAT) 13 (Mad-HC) : (2021) 95 GSTR 15 (Mad) 160 >>   
States GST & VAT : CASE LAW DIGESTS - Radel Electronics (P) Ltd. v. Government of Tamil Nadu (2022) 105 ITPJ (SG) 584 (Mad-HC) : 2022 TaxPub(VAT) 30 (Mad-HC) 161 >>   
States GST & VAT : CASE LAW DIGESTS - Schneider Electric India (P) Ltd. v. Asstt. Commr. (ST) (2022) 105 ITPJ (SG) 583 (Mad-HC) : 2022 TaxPub(VAT) 37 (Mad-HC) 159 >>   
States GST & VAT : CASE LAW DIGESTS - Shriram Transport Finance Co. Ltd. v. State of Tamil Nadu (2022) 105 ITPJ (SG) 582 (Mad-HC) : 2022 TaxPub(VAT) 46 (Mad-HC) 158 >>   
States GST & VAT : CASE LAW DIGESTS - Sivam Exporters (India) v. Asstt. CST (2022) 105 ITPJ (SG) 582 (Mad-HC) : 2022 TaxPub(VAT) 139 (Mad-HC) 159 >>   
States GST & VAT : CASE LAW DIGESTS - Thangam Agencies v. STO (2022) 105 ITPJ (SG) 584 (Mad-HC) : 2022 TaxPub(VAT) 142 (Mad-HC) 160 >>   
States GST & VAT : ADVANCE RULINGS - Agro Tech Foods Ltd., In re (2022) 105 ITPJ (SG) 588 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Euroflex Transmissions (India) (P) Ltd., In re (2022) 105 ITPJ (SG) 588 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Singareni Collieries Co. Ltd., In re (2022) 105 ITPJ (SG) 587 (AAR) 163 >>   
States GST & VAT : CASE LAW DIGESTS - CCT v. Raghunath Trading Co. (2022) 105 ITPJ (SG) 590 (All-HC) : 2022 TaxPub(VAT) 49 (All-HC) 167 >>   
States GST & VAT : CASE LAW DIGESTS - Prism Johnson Ltd. v. CCT (2022) 105 ITPJ (SG) 590 (Allh-HC) : 2022 TaxPub(VAT) 113 (All-HC) 166 >>   
States GST & VAT : CASE LAW DIGESTS - Radha Rani Trading Company v. CCT (2022) 105 ITPJ (SG) 591 (All-HC) : 2022 TaxPub(VAT) 31 (All-HC) 167 >>   
States GST & VAT : CASE LAW DIGESTS - STO v. Surinder Kumar Kotnala & Ors. (2022) 105 ITPJ (SG) 592 (Cal-HC) : 2022 TaxPub(VAT) 141 (Cal-HC) 168 >>   
CUSTOMS : NEWS YOU CAN USE - India assures food aid despite export controls to countries 'most in need' 170 >>   
CUSTOMS : NEWS YOU CAN USE - Wheat consignments examined by customs can be exported; Commerce Dept 170 >>   
CUSTOMS : STATUTES - Enabling Export of Bangladesh Goods to India by Rail in Closed Containers, Regarding—Circular No. 08/2022-Customs, dtd. 17-5-2022 [F.No.550/05/2011-LC] 172 >>   
CUSTOMS : STATUTES - Amendment in Export Policy of Wheat, Regarding—Instruction No.05/2022-Customs, dtd. 16-5-2022 [F. No. 450/89/2022-Cus-IV] 174 >>   
CUSTOMS : STATUTES - Amendment in Export Policy of Wheat, Regarding—Instruction No. 06/2022-Customs, dtd. 17-5-2022 F. No. 450/89/2022-Cus-IV] 176 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 18/2019-Customs, dated 6th July, 2019—Notification No. 25/2022-Customs, dtd. 21-5-2022 [F. No. 354/11/ 2022–TRU] 177 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 26/2022-Customs, dtd. 21-5-2022 [F. No. 354/12/2022-TRU] 177 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 11/2021-Customs, dated 1st February, 2021—Notification No. 27/2022-Customs, dtd. 21-5-2022 [F. No. 354/12/2022-TRU] 178 >>   
CUSTOMS : STATUTES - Amendments in Second Schedule to the Customs Tariff Act, Regarding—Notification No. 28/2022-Customs, dtd. 21-5-2022 [F. No. 354/12/2022-TRU] 179 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 27/2011-Customs dated 1st March, 2011—Notification No. 29/2022-Customs, dtd. 21-5-2022 [F. No. 354/12/2022-TRU] 180 >>   
CUSTOMS : STATUTES - Certain Goods Specified in First Schedule to the Customs Tariff Act, 1975—Exempted from Duty—Notification No. 30/2022-Customs, dtd. 24-5-2022 [F. No. CBIC-190354/128/2022-TO(TRU-I)] 181 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001, Regarding—Notification No. 41/2022-Customs (N.T.), dtd. 13-5-2022 [F. No. 467/01/2022-Cus-V] 182 >>   
CUSTOMS : STATUTES - Amendment in Notification No.40/2022-Customs (N.T.), dated 5th May, 2022, Regarding—Notification No. 42/2022 - Customs (N.T.), dtd. 18-5-2022 [F.No.468/01/2022-Cus.V] 184 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency or Vice Versa—Notification No. 43/2022 - Customs (N.T.), dtd. 19-5-2022 [F.No. 468/01/2022-Cus.V] 184 >>   
CUSTOMS : STATUTES - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Amendment Rules, 2022—Notification No. 44/2022-Customs (N.T.), dtd. 20-5-2022 [F. No.2000 186 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Import of Polyurethane Leather Originating in, or Exported from People’s Republic of China—Notification No. 14/2022-Customs (ADD), dtd. 20-5-2022 [F. No. 190354/115/2022-TRU] 186 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 77/2021-Customs(ADD), dated 27th December, 2021—Notification No. 15/2022-Customs (ADD), dtd. 24-5-2022 [F. No. 190354/287/2021-TRU] 188 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on “Ceramic Tableware and Kitchenware, Excluding Knives and Toilet Items Originating in, or Exported from People’s Republic of China—Notification No. 16/2022-Customs (ADD), dtd. 24-5-2022 [F. No. 190354 190 >>   
CUSTOMS : CASE LAW DIGESTS - Agarwal Graphic Machinery (P). Ltd. v. Commr. of Cus. (Port) (2022) 105 ITPJ (C) 620 (Kol-Trib) : 2022 TaxPub(EX) 305 (CESTAT-Kol) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Apollo Tyres Ltd. v. C.C. (2022) 105 ITPJ (C) 618 (CESTAT-Ahd) : 2022 TaxPub(EX) 59 (CESTAT-Ahd) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Emami Agrotech Ltd. v. UOI & Ors. (2022) 105 ITPJ (C) 626 (Cal-HC) : 2022 TaxPub(EX) 471 (Cal-HC) 203 >>   
CUSTOMS : CASE LAW DIGESTS - Majhar Muzaffar Hussain Sayed v. C.C. (2022) 105 ITPJ (C) 622 (CESTAT-Ahd) : 2022 TaxPub(EX) 106 (CESTAT-Ahd) : (2021) 378 ELT 451 (CESTAT-Ahd) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Mohammed Haroon v. Addl. Director General, DRI (2022) 105 ITPJ (C) 623 (Mad-HC) : 2022 TaxPub(EX) 161 (Mad-HC) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Neelkanth Pulp & Paper Boards v. C.C. (2022) 105 ITPJ (C) 623 (Ahm-Trib) : 2022 TaxPub(EX) 412 (CESTAT-Ahd) 200 >>   
CUSTOMS : CASE LAW DIGESTS - NK Impex India v. Commr. of Cus. (2022) 105 ITPJ (C) 621 (CESTAT-Chd) : 2022 TaxPub(EX) 172 (CESTAT-Chd) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Radhey Shyam Soni v. UOI (2022) 105 ITPJ (C) 627 (Gau-HC) : 2022 TaxPub(EX) 114 (Gau-HC) 204 >>   
CUSTOMS : CASE LAW DIGESTS - Rani Enterprises v. Pr. Commr. of Cus. & Ors. (2022) 105 ITPJ (C) 619 (Del-HC) : 2022 TaxPub(EX) 118 (Del-HC) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Shambhu Synthetics (P). Ltd. v. Commr. of Cus. (2022) 105 ITPJ (C) 625 (Del-Trib) : 2022 TaxPub(EX) 134 (CESTAT-NDel) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Siya Traders v. Commr. of Cus. (2022) 105 ITPJ (C) 621 (Mum-Trib) : 2022 TaxPub(EX) 181 (CESTAT-Mum) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Soni E Vehicle (P) Ltd. v. Pr. Commr. of Cus. (Prev.) (2022) 105 ITPJ (C) 626 (Del-Trib) : 2022 TaxPub(EX) 430 (CESTAT-NDel) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Superpack, A Division of Bajaj Steel Industries Ltd. v. CCE & Cus. (2022) 105 ITPJ (C) 619 (Bom-HC) : 2022 TaxPub(EX) 192 (Bom-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Thermoking v. Commr. of Cus. (2022) 105 ITPJ (C) 618 (Del-Trib) : 2022 TaxPub(EX) 197 (CESTAT-NDel) 194 >>   
CUSTOMS : CASE LAW DIGESTS - UM Cables Ltd. v. Commr. of Cus. (2022) 105 ITPJ (C) 624 (Mum-Trib) : 2022 TaxPub(EX) 437 (CESTAT-Mum) 201 >>   
CUSTOMS : CASE LAW DIGESTS - V.R. Tools v. Commr. of Cus. (2022) 105 ITPJ (C) 625 (Chn-Trib) : 2022 TaxPub(EX) 205 (CESTAT-Chenn) 201 >>   
CENTRAL EXCISE : STATUTES - Further Amendments in Notification No. 04/2019-Central Excise, dated 6th July, 2019—Notification No. 02/2022-Central Excise, dtd. 21-5-2022 [F. No. 354/11/2022–TRU] 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Agasti SSK Ltd. v. CCE & ST (2022) 105 ITPJ (E) 634 (Mum-Trib) : 2022 TaxPub(EX) 303 (CESTAT-Mum) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ambica Iron & Steel (P) Ltd. v. CCE, Cus. & ST (2022) 105 ITPJ (E) 632 (Kol-Trib) : 2022 TaxPub(EX) 208 (CESTAT-Kol) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Biostadt India Ltd. v. CCE & ST (2022) 105 ITPJ (E) 635 (Chd-Trib) : 2022 TaxPub(EX) 240 (CESTAT-Chd) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Carbon Resources (P) Ltd. v. Commr. of CGST & Ex. (2022) 105 ITPJ (E) 633 (Kol-Trib) : 2022 TaxPub(EX) 210 (CESTAT-Kol) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & ST v. Emami Agrotech Ltd. (2022) 105 ITPJ (E) 636 (Cal-HC) : 2022 TaxPub(EX) 302 (Cal-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Concast India Ltd. v. UOI (2022) 105 ITPJ (E) 635 (Bom-HC) : 2022 TaxPub(EX) 211 (Bom-HC) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Dindigul Steel Rolling Mills (P) Ltd. v. Commr. of GST & CE (2022) 105 ITPJ (E) 631 (CESTAT-Chen) : 2022 TaxPub(EX) 212 (CESTAT-Chenn) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Garg Rerollers (P) Ltd. v. Commr. of CGST & Ex. (2022) 105 ITPJ (E) 633 (Kol-Trib) : 2022 TaxPub(EX) 215 (CESTAT-Kol) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gautam Industries & Industrial Casting v. CCE & ST (2022) 105 ITPJ (E) 634 (CESTAT-Chd) : 2022 TaxPub(EX) 233 (CESTAT-Chd) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shatabdi Chemicals (P) Ltd. v. CCE & ST (2022) 105 ITPJ (E) 631 (CESTAT-All) : 2022 TaxPub(EX) 235 (CESTAT-All) 207 >>   
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