| GST : NEWS YOU CAN USE - Govt announces extension of GST compensation cess levy till March 2026 |
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| GST : NEWS YOU CAN USE - Puducherry and Punjab have the highest GST revenue shortfall, shows data |
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| GST : NEWS YOU CAN USE - GST Council likely to consider changes in monthly tax payment form |
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| GST : NEWS YOU CAN USE - GST panel to submit interim report on exempted items, may prune list |
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| GST : STATUTES - Procedure Relating to Sanction, Post-Audit and Review of Refund Claims—Instruction No. 3/2022-GST, dtd. 14-6-2022 [F. No. CBEC-20/16/ 35/2019-GST] |
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| GST : STATUTES - Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022—Notification No. 1/2022-Compensation Cess, dtd. 24-6-2022 [F. No. S-31011/11/2022-ST-II-DOR] |
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| GST : ARTICLE - Validity of Detention Under Section 129 of CGST Act On Mere Suspicion of Mis-Classification of Goods—D. RAMACHANDRA RAO |
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| GST : ARTICLE - Validity of Entering Negative Credit Balance in Electronic Credit Ledger Under Rule 86A—CA. SATYADEV PUROHIT |
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| GST : ARTICLE - Whether an Indian Importer can be Subject to the Levy of IGST on the Component of Ocean Freight Paid by the Foreign Seller to a Foreign Shipping Line, on a Reverse Charge Basis and Whether the Recommendations of the GST Council are Binding |
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| GST : ARTICLE - Refund under Inverted Duty Structure is Allowable Even if Input and Output are Same—P. NARAYANAN |
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| GST : CASE LAW REPORTS - Agrometal Vendibles (P) Ltd. v. State of Gujarat (2022) 106 ITPJ (G) 38 (Guj-HC) |
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| GST : CASE LAW REPORTS - Ajaj Ahamad v. State of Odisha (CGST) (2022) 106 ITPJ (G) 112 (Ori-HC) |
112
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| GST : CASE LAW REPORTS - Ajay Verma v. UOI & Ors. (2022) 106 ITPJ (G) 136 (All-HC) |
136
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| GST : CASE LAW REPORTS - Amit Gupta v. Directorate General of GST Intelligence Headquarters (2022) 106 ITPJ (G) 127 (Del-HC) |
127
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| GST : CASE LAW REPORTS - Arya Metacast (P). Ltd. & Ors. v. State of Gujarat & Ors. (2022) 106 ITPJ (G) 93 (Guj-HC) |
93
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| GST : CASE LAW REPORTS - Asterpetal Trade & Services (P) Ltd. v. State of Gujarat (2022) 106 ITPJ (G) 39 (Guj-HC) |
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| GST : CASE LAW REPORTS - Brij Bihari Singh v. CCT & Anr. (2022) 106 ITPJ (G) 106 (All-HC) |
106
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| GST : CASE LAW REPORTS - Calcutta South Transport Co. v. State of U.P. & Anr. (2022) 106 ITPJ (G) 111 (All-HC) |
111
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| GST : CASE LAW REPORTS - Dhabriya Polywood Ltd. v. UOI (2022) 106 ITPJ (G) 110 (Guj-HC) |
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| GST : CASE LAW REPORTS - Director General of Anti-Profiteering v. Alton Buildtech India (P) Ltd. (2022) 106 ITPJ (G) 136 (NAPA) |
136
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| GST : CASE LAW REPORTS - Hinron Steel (P) Ltd. v. UOI (2022) 106 ITPJ (G) 103 (Guj-HC) |
103
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| GST : CASE LAW REPORTS - I-Tech Plast India (P) Ltd. v. State of Gujarat (2022) 106 ITPJ (G) 80 (Guj-HC) |
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| GST : CASE LAW REPORTS - Mandhan Minerals Corpn. & Ors. v. UOI (2022) 106 ITPJ (G) 149 (Jhar-HC) |
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| GST : CASE LAW REPORTS - MNS Enterprises v. Addl. Director General, Directorate of GST Intelligence (2022) 106 ITPJ (G) 54 (Mad-HC) |
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| GST : CASE LAW REPORTS - Murtuza Jabirbhai Tinwala v. Director General of GST (Intelligence) (2022) 106 ITPJ (G) 123 (Pune-Court) |
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| GST : CASE LAW REPORTS - New Nalbandh Traders v. State of Gujarat & Ors. (2022) 106 ITPJ (G) 142 (Guj-HC) |
142
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| GST : CASE LAW REPORTS - NTT India (P) Ltd. v. UOI & Ors. (2022) 106 ITPJ (G) 148 (Del-HC) |
148
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| GST : CASE LAW REPORTS - Numinous Impex (I) (P) Ltd. v. CC (2022) 106 ITPJ (G) 143 (Mad-HC) |
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| GST : CASE LAW REPORTS - Paritosh Kumar Singh v. State of Chhattisgarh (2022) 106 ITPJ (G) 118 (Chatt-HC) |
118
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| GST : CASE LAW REPORTS - Prabha Energy (P) Ltd. v. State of Jharkhand (2022) 106 ITPJ (G) 85 (Jhar-HC) |
85
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| GST : CASE LAW REPORTS - Shivaco Associates & Anr. v. Jt. CST & Ors. (2022) 106 ITPJ (G) 66 (Cal-HC) |
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| GST : CASE LAW REPORTS - Sohan Singh Rao v. UOI (2022) 106 ITPJ (G) 131 (Raj-HC) |
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| GST : CASE LAW REPORTS - Srinivasa Stampings v. Superintendent of GST & CE (2022) 106 ITPJ (G) 48 (Mad-HC) |
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| GST : CASE LAW REPORTS - Swastik International v. UOI (2022) 106 ITPJ (G) 70 (Guj-HC) |
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| GST : CASE LAW REPORTS - Torrent Power Ltd. v. UOI (2022) 106 ITPJ (G) 33 (Guj-HC) |
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| GST : CASE LAW REPORTS - UOI & Ors. v. Britannia Industries Ltd. (2022) 106 ITPJ (G) 109 (SC) |
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| GST : CASE LAW REPORTS - UOI v. Anandbhavan Properties (2022) 106 ITPJ (G) 90 (Karn-HC) |
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| GST : CASE LAW REPORTS - UP Pipe Fitting Supplier v. GST & Ors. (2022) 106 ITPJ (G) 43 (All-HC) |
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| GST : CASE LAW REPORTS - Vahanvati Steels v. State of Gujarat (2022) 106 ITPJ (G) 38 (Guj-HC) |
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| GST : CASE LAW REPORTS - Vyplavi Granites v. Dy. CCT (2022) 106 ITPJ (G) 63 (AP-HC) |
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| States GST & VAT : ADVANCE RULINGS - IDMC Ltd., In re (2022) 106 ITPJ (SG) 156 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Suzlon Energy Ltd., In re (2022) 106 ITPJ (SG) 157 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Tirupati Construction, In re (2022) 106 ITPJ (SG) 158 (AAR) |
158
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| States GST & VAT : ADVANCE RULINGS - Vasant Fabricators (P) Ltd., In re (2022) 106 ITPJ (SG) 157 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Aquafil Polymers Co. (P). Ltd. v. State of Gujarat (2022) 106 ITPJ (SG) 159 (Guj-HC) : 2022 TaxPub(VAT) 125 (Guj-HC) |
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| States GST & VAT : ADVANCE RULINGS - Aryan Contractor (P) Ltd., In re (2022) 106 ITPJ (SG) 160 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Baranj Coal Mines (P) Ltd., In re (2022) 106 ITPJ (SG) 161 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - CLR Skills Training Foundation, In re (2022) 106 ITPJ (SG) 161 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Royal Carbon Black (P) Ltd., In re (2022) 106 ITPJ (SG) 162 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - NBCC (India) Ltd., In re (2022) 106 ITPJ (SG) 163 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Associated Cement Companies Ltd. v. State of Orissa (2022) 106 ITPJ (SG) 164 (Oris-HC) : 2022 TaxPub(VAT) 2 (Ori-HC) : (2021) 94 GSTR 339 (Ori) |
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| States GST & VAT : CASE LAW DIGESTS - Cobra Instalaciones Y Servicios, S.A. v. Commissioner of Sales Tax & Ors. (2022) 106 ITPJ (SG) 164 (Oris-HC) : 2021 TaxPub(VAT) 372 (Ori-HC) : (2021) 94 GSTR 126 (Ori) |
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| States GST & VAT : CASE LAW DIGESTS - Penguine Paper Plast (P) Ltd. v. State of Orissa (2022) 106 ITPJ (SG) 165 (Ori-HC) : 2022 TaxPub(VAT) 28 (Ori-HC) : (2021) 92 GSTR 76 (Ori) |
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| States GST & VAT : ADVANCE RULINGS - Shri Vinayak Buildcon, In re (2022) 106 ITPJ (SG) 167 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Utsav Corporation, In re (2022) 106 ITPJ (SG) 166 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Best Money Gold Jewellery Ltd., In re (2022) 106 ITPJ (SG) 169 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - SHV Energy (P) Ltd., In re (2022) 106 ITPJ (SG) 170 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Versa Drives (P) Ltd., In re (2022) 106 ITPJ (SG) 170 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Anbu Agencies v. Commercial Tax Officer (2022) 106 ITPJ (SG) 174 (Mad-HC) : 2022 TaxPub(VAT) 78 (Mad-HC) : (2021) 94 GSTR 433 (Mad) |
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| States GST & VAT : CASE LAW DIGESTS - Aruppukottai Sri Jayavilas Ltd. v. CTO (2022) 106 ITPJ (SG) 174 (Mad-HC) : 2022 TaxPub(VAT) 51 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - First Technologies (India) (P) Ltd. v. Appellate Asstt. Commr. (CT) (2022) 106 ITPJ (SG) 173 (Mad-HC) : 2022 TaxPub(VAT) 91 (Mad-HC) : (2021) 92 GSTR 193 (Mad) |
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| States GST & VAT : CASE LAW DIGESTS - Hydromet India Limited v. Commercial Tax Officer (2022) 106 ITPJ (SG) 172 (Mad-HC) : 2022 TaxPub(VAT) 80 (Mad-HC) : (2021) 95 GSTR 476 (Mad) |
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| States GST & VAT : CASE LAW DIGESTS - Lakshmi Dhall Mill v. Asstt. Commr. (ST) (2022) 106 ITPJ (SG) 172 (Mad-HC) : 2022 TaxPub(VAT) 89 (Mad-HC) : (2021) 377 ELT 567 (Mad) |
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| States GST & VAT : CASE LAW DIGESTS - Ramakrishna Mills (Coimbatore) Ltd. v. Tamil Nadu Sales Tax Appellate Tribunal (2022) 106 ITPJ (SG) 175 (Mad-HC) : 2021 TaxPub(VAT) 345 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. Neycer India Ltd. (2022) 106 ITPJ (SG) 171 (Mad-HC) : 2022 TaxPub(VAT) 137 (Mad-HC) |
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| States GST & VAT : ADVANCE RULINGS - Growthmode Consulting Ltd., In re (2022) 106 ITPJ (SG) 179 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Hyderabad Metropolitan Water Supply & Sewerage Board, In re (2022) 106 ITPJ (SG) 178 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Poli Vasudeva Reddy, In re (2022) 106 ITPJ (SG) 177 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Rajasekhar Reddy Tummuru, In re (2022) 106 ITPJ (SG) 177 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Vinair Systems & Services, In re (2022) 106 ITPJ (SG) 176 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Birla Corporation Ltd. v. State of U.P. & Ors. (2022) 106 ITPJ (SG) 180 (All-HC) : 2022 TaxPub(VAT) 9 (All-HC) : (2022) 97 GSTR 175 (All) |
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| States GST & VAT : ADVANCE RULINGS - Corbett Nature Reserve, In re (2022) 106 ITPJ (SG) 181 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Windlas Biotec Ltd., In re (2022) 106 ITPJ (SG) 182 (AAR) |
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| CUSTOMS : NEWS YOU CAN USE - PM Modi urges industry to set up long-term export targets, 'double efforts' |
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| CUSTOMS : NEWS YOU CAN USE - Govt discusses future export of hydrogen with Japan, Germany |
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| CUSTOMS : NEWS YOU CAN USE - Exim Bank estimates India's merchandise exports at $117.2 bn in Q1FY23 |
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| CUSTOMS : NEWS YOU CAN USE - UAE suspends exports and re-exports of Indian wheat for four months |
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| CUSTOMS : NEWS YOU CAN USE - Iran starts transfer of Russian goods to India by using new trade corridor |
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| CUSTOMS : NEWS YOU CAN USE - Exploring settling trade in rupee with India, says Iranian minister |
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| CUSTOMS : STATUTES - Restrictions on Import of Products Made of Plastic—Instruction No. 9/2022-Customs, dtd 22-6-2022 [F.No. 401/11/2022-CUS-III] |
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| CUSTOMS : STATUTES - FSSAI Imports Related Directions on Rectifiable Labeling Information for Imported Food Consignments and Import of Clove Stem, Regarding—Instruction No. 10/2022-Customs, dtd. 28-6-2022 F. No.401/44/2022-Cus-H1 |
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| CUSTOMS : STATUTES - Exemption and Effective Basic and Additional Customs Duty for Specified Goods—Corrigendum to Notification No. 27/2022-Customs, dtd. 21-5-2022—Corrigendum G.S.R. 431(E), dtd. 8-6-2022 [F. No. 354/12/2022-TRU] |
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| CUSTOMS : STATUTES - Valuation of Goods—Tariff Values of Specified Goods—Amendment in Notification No. 36/2001-Customs (N.T.), dtd. 3-8-2001—Notification No. 50/2022-Customs (N.T.), dtd. 15-6-2022 [F. No. 467/01/2022-CUS-V] |
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| CUSTOMS : STATUTES - Rate of Exchange of Conversion of Foreign Currencies into Indian Currencies or Vice Versa, Relating to Import and Export of Goods—Supersession of Notification No. 49/2022-Customs (N.T), dtd. 2-6-2022—Notification No. 51/2022-Customs ( |
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| CUSTOMS : STATUTES - Customs Brokers Licensing (Amendment) Regulations, 2022—Amendment in Regulation 20—Insertion of Regulation 21—Notification No. 52/2022-Customs (N.T.), dtd. 24-6-2022 [F. No. 520/07/2013-CUS.VI (Vol.III)] |
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| CUSTOMS : CASE LAW DIGESTS - Bharti Airtel Ltd. v. UOI (2022) 106 ITPJ (C) 201 (Mad-HC) : 2022 TaxPub(EX) 316 (Mad-HC) |
201
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| CUSTOMS : CASE LAW DIGESTS - Directorate of Revenue Intelligence v. Angel Enterprise (2022) 106 ITPJ (C) 198 (Guj-HC) : 2022 TaxPub(EX) 308 (Guj-HC) |
198
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| CUSTOMS : CASE LAW DIGESTS - Green Gold Timbers (P). Ltd. v. Commr. of Customs (2022) 106 ITPJ (C) 202 (Guj-HC) : 2022 TaxPub(EX) 327 (Guj-HC) |
202
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| CUSTOMS : CASE LAW DIGESTS - Indian Explosives (P) Ltd. v. Commr. of Cus. & ST (2022) 106 ITPJ (C) 197 (Hyd-Trib) : 2021 TaxPub(EX) 710 (CESTAT-Hyd) |
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| CUSTOMS : CASE LAW DIGESTS - Kaamdaa Impex v. Commr. of Cus. (2022) 106 ITPJ (C) 197 (Mad-HC) : 2021 TaxPub(EX) 885 (Mad-HC) : (2021) 377 ELT 21 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - Lakshmi Dhall Mill v. Commr. of Cus. (2022) 106 ITPJ (C) 200 (Bang-Trib) : 2021 TaxPub(EX) 895 (CESTAT 'SZ'-Bang) : (2021) 377 ELT 783 (CESTAT 'SZ'-Bang) |
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| CUSTOMS : CASE LAW DIGESTS - Mohan Govindasami Andal Alagar v. C.C. (2022) 106 ITPJ (C) 200 (Ker-HC) : 2021 TaxPub(EX) 887 (Ker-HC) : (2021) 377 ELT 31 (Ker) |
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| CUSTOMS : CASE LAW DIGESTS - Pr. Commr. of Cus. v. Huawei Telecommunications (India) Co. (P). Ltd. (2022) 106 ITPJ (C) 198 (Mad-HC) : 2022 TaxPub(EX) 473 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - S. Nagoor Gani v. Commr. of Cus. (2022) 106 ITPJ (C) 199 (Chen-Trib) : 2021 TaxPub(EX) 889 (CESTAT 'SZ'-Chenn) : (2021) 377 ELT 110 (CESTAT 'SZ'-Chenn) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Adhunik Meghalaya Steels (P) Ltd. & Anr. v. UOI & Ors. (2022) 106 ITPJ (E) 206 (Megh-HC) : 2022 TaxPub(EX) 443 (Meghalaya High Court-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Carclo Technical Plastics (P) Ltd. v. CCT (2022) 106 ITPJ (E) 206 Bang-Trib) : 2022 TaxPub(EX) 448 (CESTAT-Bang) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Jai Balaji Industries Ltd. (2022) 106 ITPJ (E) 210 (Cal-HC) : 2022 TaxPub(EX) 372 (Cal-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Maya Fan Air Engineering (P) Ltd. v. UOI (2022) 106 ITPJ (E) 211 (MP-HC) : 2022 TaxPub(EX) 379 (MP-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Pr. Commr. of CGST & CE v. Jharkhand Ispat Ltd. (2022) 106 ITPJ (E) 207 (CESTAT-Kol) : 2022 TaxPub(EX) 221 (CESTAT-Kol) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Rakesh Kumar Jain v. Commr. of CGST (2022) 106 ITPJ (E) 204 (Del-Trib) : 2022 TaxPub(EX) 397 (CESTAT-NDel) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Reil Electricals India Ltd. v. Jt. Secretary (Revisionary Authority) (2022) 106 ITPJ (E) 211 (Mad-HC) : 2022 TaxPub(EX) 285 (Mad-HC) : (2021) 378 ELT 406 (Mad) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Shiva Steel Industries (Nagpur) Ltd. v. CCE & Cus. (2022) 106 ITPJ (E) 204 (Mum-Trib) : 2022 TaxPub(EX) 395 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Shyam Steel Industries Ltd. v. Commr. of CGST & CX (2022) 106 ITPJ (E) 209 (CESTAT-Kol) : 2022 TaxPub(EX) 222 (CESTAT-Kol) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - SKH Sila India (P) Ltd. v. CCE & ST (2022) 106 ITPJ (E) 205 (Mum-Trib) : 2022 TaxPub(EX) 489 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Solar Industries India Ltd. v. CCE, Cus. & ST (2022) 106 ITPJ (E) 208 (Bom-HC) : 2022 TaxPub(EX) 228 (Bom-HC) |
208
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| CENTRAL EXCISE : CASE LAW DIGESTS - Swiss Glascoate Equipments v. CCE & ST (2022) 106 ITPJ (E) 208 (Ahm-Trib) : 2022 TaxPub(EX) 400 (CESTAT-Ahd) |
208
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| CENTRAL EXCISE : CASE LAW DIGESTS - Tejas Networks Ltd. v. CGST & CE (2022) 106 ITPJ (E) 210 (Chen-Trib) : 2022 TaxPub(EX) 405 (CESTAT-Chenn) |
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