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ITPJ Vol-98 Issue-4, 20-Apr-2021
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GST : NEWS YOU CAN USE - Firms challenge constitutional validity of arrest rules in top court 2 >>   
GST : NEWS YOU CAN USE - GST to be levied on underlying goods/services in gift vouchers, rules AAAR 3 >>   
GST : NEWS YOU CAN USE - Record GST collection due to recovery, increased compliance: Revenue Secy 3 >>   
GST : STATUTES - Amendments in Notification No. 89/2020–Central Tax, dated 29th November, 2020—Notification No. 06/2021–Central Tax, dtd, 30-3-2021 [F. No-20/16/38/2020-GST] 4 >>   
GST : ARTICLE - Rejection of Refund Claim Without Granting Proper Opportunity of Being Heard—Validity of—CA. SATYADEV PUROHIT 5 >>   
GST : ARTICLE - E-Invoicing under GST—VIKAS AGARWAL 8 >>   
GST : ARTICLE - No Reversal of ITC by Recipient on Receipt of Post-Purchase Discount from Supplier—BHUWAN PRAKASH 10 >>   
GST : ARTICLE - In-depth Scanning of OIDAR Service and Its GST Implications—ASHISH MITTAL 15 >>   
GST : QUERIES AND REPLY - Time Limit as to When Notice Can be Issued for Scrutiny Under Section 61 22 >>   
GST : CASE LAW REPORTS - Amit Gupta & Anr. v. Directorate General of GST (Intelligence) & Anr. (2021) 98 ITPJ (G) 747 (Del-HC) 47 >>   
GST : CASE LAW REPORTS - Anandeshwar Traders v. State of U.P. (2021) 98 ITPJ (G) 737 (All-HC) 38 >>   
GST : CASE LAW REPORTS - Basanat Pherumal Makhija v. State of Gujarat (2021) 98 ITPJ (G) 744 (Guj-HC) 44 >>   
GST : CASE LAW REPORTS - Bhumi Associate v. UOI (2021) 98 ITPJ (G) 733 (Guj-HC) 34 >>   
GST : CASE LAW REPORTS - C.H. Chandraiah v. The Secretary & Ors. (2021) 98 ITPJ (G) 759 (Tel-HC) 59 >>   
GST : CASE LAW REPORTS - Del Small Ice-Cream Manufacture Association (Reg.) v. UOI & Anr. (2021) 98 ITPJ (G) 723 (Del-Trib) 25 >>   
GST : CASE LAW REPORTS - Dhruv Krishan Maggu v. UOI & Ors. (2021) 98 ITPJ (G) 757 (Del-HC) 56 >>   
GST : CASE LAW REPORTS - Hayan Trading Co. v. UOI (2021) 98 ITPJ (G) 743 (Guj-HC) 44 >>   
GST : CASE LAW REPORTS - In re, R.K. Marbles (P) Ltd. (2021) 98 ITPJ (G) 753 (Jp-Trib) 53 >>   
GST : CASE LAW REPORTS - Jade Elevator Components v. UOI (2021) 98 ITPJ (G) 730 (Guj-HC) 31 >>   
GST : CASE LAW REPORTS - Kaushal Kumar Mishra v. Addl. Director General & Anr. (2021) 98 ITPJ (G) 765 (P&H-HC) 63 >>   
GST : CASE LAW REPORTS - Manjit Singh v. State of Punjab (2021) 98 ITPJ (G) 749 (P&H-HC) 49 >>   
GST : CASE LAW REPORTS - Pragati Enterprise v. State of Gujarat (2021) 98 ITPJ (G) 741 (Guj-HC) 41 >>   
GST : CASE LAW REPORTS - RCI Industries & Technologies Ltd. v. Commr., DGST (2021) 98 ITPJ (G) 758 (Del-HC) 58 >>   
GST : CASE LAW REPORTS - Sangeetha Jewellers v. Dy. GST/Asstt. GST (2021) 98 ITPJ (G) 742 (AP-HC) 43 >>   
GST : CASE LAW REPORTS - Sartaj Ali v. UOI (2021) 98 ITPJ (G) 768 (Del-HC) 66 >>   
GST : CASE LAW REPORTS - Shashank Garg v. Commissioner, Central Goods & Services Tax (2021) 98 ITPJ (G) 746 (SC) 46 >>   
GST : CASE LAW REPORTS - Skill Lotto Solutions (P) Ltd. v. UOI (2021) 98 ITPJ (G) 722 (SC) 24 >>   
GST : CASE LAW REPORTS - SR Enterprise v. Commr., CGST & Excise (2021) 98 ITPJ (G) 735 (Guj-HC) 36 >>   
GST : CASE LAW REPORTS - Turret Industrial Security (P) Ltd. v. UOI (2021) 98 ITPJ (G) 727 (Jhar-HC) 28 >>   
GST : CASE LAW REPORTS - Vinodkumar Murlidhar Chechani v. State of Gujarat (2021) 98 ITPJ (G) 734 (Guj-HC) 35 >>   
States GST & VAT : CASE LAW DIGESTS - Karlo Automobiles (P) Ltd. v. State of Bihar (2021) 98 ITPJ (SG) 770 (Pat-HC) : 2021 TaxPub(GST) 328 (Pat-HC) 68 >>   
States GST & VAT : CASE LAW DIGESTS - Hindon Forge (P) Ltd. v. CCT (2021) 98 ITPJ (SG) 771 (All-HC) : 2021 TaxPub(VAT) 75 (All-HC) 69 >>   
States GST & VAT : ADVANCE RULINGS - Anandjiwala Technical Consultancy, In re (2021) 98 ITPJ (SG) 778 (AAR) 76 >>   
States GST & VAT : ADVANCE RULINGS - Ashima Dyecot (P) Ltd., In re (2021) 98 ITPJ (SG) 773 (AAR) 71 >>   
States GST & VAT : ADVANCE RULINGS - Barakatbhai Noordinbhai Velani, In re (2021) 98 ITPJ (SG) 772 (AAR) 70 >>   
States GST & VAT : ADVANCE RULINGS - D.M. Net Technologies (Isha Chirag Patel), In re (2021) 98 ITPJ (SG) 780 (AAR) 78 >>   
States GST & VAT : ADVANCE RULINGS - ENP Techno Engineers, In re (2021) 98 ITPJ (SG) 780 (AAR) 77 >>   
States GST & VAT : ADVANCE RULINGS - Gujarat Narmada Valley Fertilizers & Chemicals Ltd., In re (2021) 98 ITPJ (SG) 781 (AAR) 78 >>   
States GST & VAT : ADVANCE RULINGS - Isotex Corporation (P) Ltd., In re (2021) 98 ITPJ (SG) 774 (AAR) 72 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Food Industries, In re (2021) 98 ITPJ (SG) 779 (AAR) 76 >>   
States GST & VAT : ADVANCE RULINGS - Jayant Food Products, In re (2021) 98 ITPJ (SG) 775 (AAR) 73 >>   
States GST & VAT : ADVANCE RULINGS - Jayant Snacks & Beverages (P) Ltd., In re (2021) 98 ITPJ (SG) 774 (AAR) 72 >>   
States GST & VAT : ADVANCE RULINGS - Karam Green Bags, In re (2021) 98 ITPJ (SG) 776 (AAR) 73 >>   
States GST & VAT : ADVANCE RULINGS - Rachna Infrastructure (P) Ltd., In re (2021) 98 ITPJ (SG) 777 (AAR) 75 >>   
States GST & VAT : ADVANCE RULINGS - Rotex Fabric (P) Ltd., In re (2021) 98 ITPJ (SG) 773 (AAR) 71 >>   
States GST & VAT : ADVANCE RULINGS - Stovec Industries Ltd., In re (2021) 98 ITPJ (SG) 776 (AAR) 74 >>   
States GST & VAT : CASE LAW DIGESTS - Arshil Enterprise v. State of Gujarat (2021) 98 ITPJ (SG) 782 (Guj-HC) : 2021 TaxPub(VAT) 61 (Guj-HC) 80 >>   
States GST & VAT : ADVANCE RULINGS - Pinnacles Lighting Project (P) Ltd., In re (2021) 98 ITPJ (SG) 783 (AAR) 80 >>   
States GST & VAT : ADVANCE RULINGS - Surya Roshni Led Lighting Projects Ltd., In re (2021) 98 ITPJ (SG) 784 (AAR) 81 >>   
States GST & VAT : ADVANCE RULINGS - ARG Electricals (P) Ltd., In re (2021) 98 ITPJ (SG) 787 (AAR) 83 >>   
States GST & VAT : ADVANCE RULINGS - Kalani Infrastructure (P) Ltd., In re (2021) 98 ITPJ (SG) 786 (AAR) 83 >>   
States GST & VAT : CASE LAW DIGESTS - Jasmines Excell v. Asstt. CCT (2021) 98 ITPJ (SG) 792 (Mad-HC) : 2021 TaxPub(VAT) 100 (Mad-HC) 89 >>   
States GST & VAT : CASE LAW DIGESTS - Reliance Infratel Ltd. v. Dy. CTO (2021) 98 ITPJ (SG) 791 (Mad-HC) : 2021 TaxPub(VAT) 104 (Mad-HC) 87 >>   
States GST & VAT : CASE LAW DIGESTS - Sekar Exports (P) Ltd. v. Appellate Dy. CCT (2021) 98 ITPJ (SG) 790 (Mad-HC) : 2021 TaxPub(VAT) 71 (Mad-HC) 86 >>   
States GST & VAT : CASE LAW DIGESTS - Sri Constructions v. State of Tamil Nadu (2021) 98 ITPJ (SG) 791 (Mad-HC) : 2021 TaxPub(VAT) 106 (Mad-HC) : (2021) 86 GSTR 176 (Mad) 88 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. Larson & Toubro Ltd. (2021) 98 ITPJ (SG) 789 (Mad-HC) : 2021 TaxPub(VAT) 70 (Mad-HC) 85 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. Parasakthi & Co. (2021) 98 ITPJ (SG) 790 (Mad-HC) : 2021 TaxPub(VAT) 112 (Mad-HC) 87 >>   
States GST & VAT : CASE LAW DIGESTS - Annapurna Trading Co. v. CCT (2021) 98 ITPJ (SG) 795 (All-HC) : 2021 TaxPub(VAT) 95 (All-HC) 91 >>   
States GST & VAT : CASE LAW DIGESTS - CCT v. Atul Trading Company (2021) 98 ITPJ (SG) 796 (All-HC) : 2021 TaxPub(VAT) 77 (All-HC) 92 >>   
States GST & VAT : CASE LAW DIGESTS - Kisan Gramodyog Sansthan v. CCT (2021) 98 ITPJ (SG) 794 (All-HC) : 2021 TaxPub(VAT) 74 (All-HC) 90 >>   
States GST & VAT : CASE LAW DIGESTS - Maiku Lal Saligram v. CCT (2021) 98 ITPJ (SG) 795 (All-HC) : 2021 TaxPub(VAT) 73 (All-HC) 90 >>   
States GST & VAT : ADVANCE RULINGS - Shasank Sekhar Jalan, In re (2021) 98 ITPJ (SG) 798 (AAR) 92 >>   
CUSTOMS : NEWS YOU CAN USE - Exports of foreign arms accounted for 33% of their total sales in FY20: RBI 95 >>   
CUSTOMS : NEWS YOU CAN USE - Goods exports likely to fall 8-10% in FY21; Piyush Goyal 96 >>   
CUSTOMS : STATUTES - Clarifications on the legislative changes in Section 46 of Customs Act, 1962–Reg.—Circular No.08 /2021-Customs, dtd. 29-3-2021 [F.No.450/77/ 2021-Cus-IV] 97 >>   
CUSTOMS : STATUTES - Show Cause Notice (SCN) dated 19-03-2019 Issued by DRI Against Sh. Anil Aggarwal and 11 Others—Directions to Keep SCN Pending–Reg.—Instruction No.04/2021-Customs, dtd. 17-3-2021 [F.No.450/72/2021-Cus-IV] 99 >>   
CUSTOMS : STATUTES - Urgent Measures to Sensitise Trade in Light of Proposed Changes to Section 46 of the Customs Act, 1962–Reg.—Instruction No.05/2021-Customs, dtd. 24-3-2021 [F.No.450/77/2021-Cus-IV(Pt-1)] 100 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 52/2003-Customs, dated 31st March, 2003—Notification No. 19/2021-Customs, dtd. 30-3-2021 [F.No. DGEP/SEZ/09/2017(Pt-2)] 101 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No.69/2011-Customs, dated 29th July, 2011—Notification No. 20/2021–Customs, dtd. 30-3-2021 [F. No. 354/199/2009-TRU (Pt-II)] 101 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 50/2017- Customs, dated 30th June, 2017—Notification No. 21/2021-Customs, dtd. 31-3-2021 [F.No.354/75/2020 –TRU] 102 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 08/2020-Customs, dated 2nd February, 2020–Notification No. 22/2021 – Customs, dtd. 31-3-2021 [F.No. 354/75/2020 –TRU] 104 >>   
CUSTOMS : STATUTES - Further Amendments in several Notifications—Regarding—Notification No. 23/2021-Customs, dtd. 31-3-2021 [F. No. 605/52/2017-DBK (Pt. III)] 105 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 52/2017-Customs, dated 30th June, 2017—Notification No. 24/2021–Customs, dtd. 31-3-2021 [F. No. 354/41/2021- TRU] 106 >>   
CUSTOMS : STATUTES - Exemption from Levy of Customs Duty on Goods of specified Description- Regarding—Notification No. 25/2021-Customs, dtd. 31-3-2021 [F. No. 354/111/2005–TRU (Pt-III)] 107 >>   
CUSTOMS : STATUTES - Amendment in Several Notifications—Regarding—Notification No. 26/2021–Customs, dtd. 5-4-2021 (F. No. 354/41/2021-TRU) 108 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 37/2021-Customs (N.T.), dtd. 31-3-2021 [F. No. 467/01/2021-Cus-V] 110 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2021—Notification No. 39/2021-Customs (N.T.), dtd. 31-3-2021 [F. No. 450/58/ 2015-Cus IV(Pt)] 112 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No.39/2021-Customs (N.T.) dated 31st March, 2021—Corrigendum, dtd. 1-4-2021 [F. No. 450/58/2015- Cus IV (Pt)] 113 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Each of Foreign Currencies into Indian Rupees and vice versa—Notification No. 40/2021 - Customs (N.T.), dtd. 1-4-2021 [F.No. 468/01/2021-Cus.V] 113 >>   
CUSTOMS : STATUTES - Customs (Verification of Identity and Compliance) Regulations, 2021—Notification No. 41/2021-Customs (N.T.), dtd. 5-4-2021 [F.No. 450/104/2019-Cus IV] 114 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping duty on Imports of ‘Melamine’ originating in or exported from China PR—Notification No. 19/2021-Customs (ADD), dtd. 31-3-2021 [F. No. 354/28/2004-TRU (Pt-II)] 118 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of ‘Flexible Slabstock Polyol of Molecular Weight 3000-4000’—Notification No. 20/2021-Customs (ADD), dtd. 5-4-2021 [F.No. 354/147/2020-TRU] 119 >>   
CUSTOMS : STATUTES - Continuation of anti-dumping duty on imports of ‘Normal Butanol or N-Butyl Alcohol’-Regarding—Notification No. 21/2021-Customs (ADD), dtd. 12-4-2021 [F. No. 354/262/2015-TRU (Pt-I)] 121 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 24/2021-Customs (N.T./CAA/ DRI), dtd. 17-3-2021 [F. No. DRI/HQ-CI/50D/CAA-10/2021] 124 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 25/2021-Customs (N.T./CAA/ DRI), dtd. 25-3-2021 [F. No. DRI/HQ-CI/50D/CAA-7/2021] 131 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating authority—Regarding—Notification No. 26/2021-Customs (N.T./CAA/ DRI), dtd. 30-3-2021 [F. No. DRI/HQ-CI/50D/CAA-11/2021] 135 >>   
CUSTOMS : STATUTES - Following Amendments in Notification No. 10/2018-Customs (N.T./CAA/ DRI) dated 24.07.2018—Notification No. 27/2021-Customs (N.T./CAA/DRI), dtd. 8-4-2021 [F. No. DRI/HQ-CI/50D/CAA-8/2018-CI] 144 >>   
CUSTOMS : CASE LAW DIGESTS - Busrah Export House v. UOI (2021) 98 ITPJ (C) 864 (All-HC) : 2020 TaxPub(EX) 1028 (All-HC) 156 >>   
CUSTOMS : CASE LAW DIGESTS - Cisco Systems India (P) Ltd. v. Commr. of Cus. (Appeals) (2021) 98 ITPJ (C) 853 (New Del-Trib) : 2021 TaxPub(EX) 132 (CESTAT-NDel) 146 >>   
CUSTOMS : CASE LAW DIGESTS - CMR Chiho Industries India (P) Ltd. v. UOI (2021) 98 ITPJ (C) 856 (Guj-HC) : 2020 TaxPub(EX) 1031 (Guj-HC) 149 >>   
CUSTOMS : CASE LAW DIGESTS - Cong Ling v. UOI (2021) 98 ITPJ (C) 863 (Bom-HC) : 2020 TaxPub(EX) 987 (Bom-HC) 156 >>   
CUSTOMS : CASE LAW DIGESTS - Dipak Kumar Agarwala v. Commr. of Cus. (2021) 98 ITPJ (C) 858 (Kol-Trib) : 2020 TaxPub(EX) 1043 (CESTAT-Kol) 151 >>   
CUSTOMS : CASE LAW DIGESTS - Eurotex Industries & Exports Ltd. v. CCE (2021) 98 ITPJ (C) 862 (Mum-Trib) : 2021 TaxPub(EX) 138 (CESTAT-Mum) 155 >>   
CUSTOMS : CASE LAW DIGESTS - Gateway Terminals India (P) Ltd. v. Commr. of Cus. (2021) 98 ITPJ (C) 862 (Mum-Trib) : 2021 TaxPub(EX) 104 (CESTAT-Mum) 155 >>   
CUSTOMS : CASE LAW DIGESTS - Global Ace Shipping Lines Inc. v. Office of the Pr. Commr. of Cus. & Anr. (2021) 98 ITPJ (C) 854 (Bom-HC) : 2020 TaxPub(EX) 1090 (Bom-HC) 148 >>   
CUSTOMS : CASE LAW DIGESTS - Hindustan Petroleum Corpn. Ltd. v. CCE (2021) 98 ITPJ (C) 852 (Mum-Trib) : 2021 TaxPub(EX) 136 (CESTAT-Mum) 145 >>   
CUSTOMS : CASE LAW DIGESTS - Krishna More v. Commr. of Cus. (2021) 98 ITPJ (C) 857 (Mum-Trib) : 2020 TaxPub(EX) 1053 (CESTAT-Mum) 150 >>   
CUSTOMS : CASE LAW DIGESTS - Lalit Ganatra v. Pr. Commr. of Cus. (2021) 98 ITPJ (C) 860 (Mum-Trib) : 2021 TaxPub(EX) 133 (CESTAT-Mum) 153 >>   
CUSTOMS : CASE LAW DIGESTS - Mohammed Altaf v. Commr. of Cus. (2021) 98 ITPJ (C) 859 (Mum-Trib) : 2020 TaxPub(EX) 1037 (CESTAT-Mum) 152 >>   
CUSTOMS : CASE LAW DIGESTS - Muzaffar Ali Sheikh v. Commr. of Cus. (2021) 98 ITPJ (C) 860 (New-Del-Trib) : 2021 TaxPub(EX) 105 (CESTAT-NDel) 153 >>   
CUSTOMS : CASE LAW DIGESTS - Rajesh Kumar Ishwar Parikh v. C.C. (2021) 98 ITPJ (C) 855 (Ahd-Trib) : 2020 TaxPub(EX) 1086 (CESTAT-Ahd) 148 >>   
CUSTOMS : CASE LAW DIGESTS - SGI Corporation v. C.C. (2021) 98 ITPJ (C) 857 (Ahm-Trib) : 2020 TaxPub(EX) 750 (CESTAT 'WZ'-Ahd) : (2020) 372 ELT 380 (CESTAT 'WZ'-Ahd) 150 >>   
CUSTOMS : CASE LAW DIGESTS - UNI Colloids Impex (P) Ltd. & Ors. v. Commr. of Cus. (2021) 98 ITPJ (C) 853 (Mum-Trib) : 2020 TaxPub(EX) 1046 (CESTAT-Mum) 147 >>   
CUSTOMS : CASE LAW DIGESTS - VKC Nuts (P) Ltd. v. CC (2021) 98 ITPJ (C) 861 (Ahd-Trib) : 2020 TaxPub(EX) 1081 (CESTAT-Ahd) 154 >>   
CENTRAL EXCISE : STATUTES - Amendment in Several Notifications—Regarding—Notification No. 08/ 2021-Central Excise, dtd. 8-4-2021 (F. No. 354/41/2021-TRU) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Aditya Birla Chemicals (India) Ltd. v. CCE & ST (2021) 98 ITPJ (E) 869 (Kol-Trib) : 2021 TaxPub(EX) 106 (CESTAT-Kol) 161 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Herrenknecht India (P) Ltd. v. Asstt. Commr. of GST & CE (2021) 98 ITPJ (E) 878 (Mad-HC) : 2021 TaxPub(EX) 35 (Mad-HC) 170 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Hwashin Automative India (P) Ltd. v. Dy. CCE (2021) 98 ITPJ (E) 873 (Mad-HC) : 2021 TaxPub(EX) 41 (Mad-HC) 166 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Isagro (Asia) Agrochemicals (P) Ltd. v. UOI (2021) 98 ITPJ (E) 875 (Guj-HC) : 2021 TaxPub(EX) 44 (Guj-HC) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - MSP Sponge Iron Ltd. v. Commr. of CGST, CE & Cus. (2021) 98 ITPJ (E) 871 (Kol-Trib) : 2021 TaxPub(EX) 56 (CESTAT-Kol) 163 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - N Ranga Rao & Sons (P) Ltd. v. CC, CE & ST (2021) 98 ITPJ (E) 874 (Bang-Trib) : 2021 TaxPub(EX) 83 (CESTAT-Bang) 166 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Naresh Agrawal v. CCE & ST (2021) 98 ITPJ (E) 876 (Ahd-Trib) : 2021 TaxPub(EX) 65 (CESTAT-Ahd) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ramdev Stainless Strips (P) Ltd. v. Commr., CGST (2021) 98 ITPJ (E) 869 (New-Del-Trib) : 2021 TaxPub(EX) 63 (CESTAT-NDel) 162 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rashmi Metaliks Ltd. v. Commr. of CGST & CX (2021) 98 ITPJ (E) 870 (Kol-Trib) : 2021 TaxPub(EX) 112 (CESTAT-Kol) 163 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Reliance Industries Ltd. v. CCE & ST (2021) 98 ITPJ (E) 877 (Mum-Trib) : 2020 TaxPub(EX) 1007 (CESTAT-Mum) 169 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Servall Engineering Works (P) Ltd. v. CESTAT (2021) 98 ITPJ (E) 879 (Mad-HC) : 2021 TaxPub(EX) 61 (Mad-HC) 171 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Sopariwala Exports (P) Ltd. v. CCE & ST (2021) 98 ITPJ (E) 873 (Ahd-Trib) : 2020 TaxPub(EX) 1020 (CESTAT-Ahd) 165 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Super Spinning Mills Ltd. v. Joint Secretary (Revision Application), UOI (2021) 98 ITPJ (E) 875 (Mad-HC) : 2020 TaxPub(EX) 884 (Mad-HC) : (2020) 373 ELT 594 (Mad) 167 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Texmaco Ltd. v. CCE (2021) 98 ITPJ (E) 878 (Kol-Trib) : 2021 TaxPub(EX) 46 (CESTAT-Kol) 170 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Vinayak Agro Industries v. CCE, Cus. & ST (2021) 98 ITPJ (E) 872 (Kol-Trib) : 2021 TaxPub(EX) 114 (CESTAT-Kol) 164 >>   
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