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ITPJ Vol-103 Iss-1, 05-Jan-2022
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GST : NEWS YOU CAN USE - GST officials to make surprise recovery visits 2 >>   
GST : STATUTES - GST on Service Supplied by Restaurants Through e-Commerce Operators, Regarding—Circular No. 167/23/2021-GST, dtd. 17-12-2021 [CBIC-190354/207/2021-TRU Section-CBEC] 3 >>   
GST : STATUTES - Provisions of Sub-Rule (2), Sub-Rule (3), Clause (i) of Sub-Rule (6) and Sub-Rule (7) of Rule 2—Effective from 1-1-2022—Notification No. 38/2021–Central Tax, dtd. 21-12-2021 [F. No. CBIC-20006/26/2021-GST] 6 >>   
GST : STATUTES - Provisions of Sections 108, 109 and 113 to 122—Effective from 1-1-2022—Notification No. 39/2021–Central Tax, dtd. 21-12-2021 [F. No. CBIC-20006/26/2021-GST] 6 >>   
GST : ARTICLE - Important Amendments in GST Law Effective From 1-1-2022—CA. SATYADEV PUROHIT 7 >>   
GST : ARTICLE - GST on Supply of Restaurant Services Through E-Commerce Operators—PRAYAG NARAIN 14 >>   
GST : ARTICLE - GST Recent Changes—Impact on Infrastructure Companies—SIDDHARTH SURANA 18 >>   
GST : ARTICLE - Recent Statutory Amendments vis-a-vis E-Commerce Operator—VISHAMBHAR DAYAL 23 >>   
GST : ARTICLE - Recent Amendments Relating to Works Contract and Construction Services—VINEET TIWARI 26 >>   
GST : MINI BOOK - Appeals and Revisions Under GST—Supply under GST 31 >>   
GST : CASE LAW REPORTS - Amandeep Singh Bhui v. Inspector (Preventive) Central Goods & Service Tax (2022) 103 ITPJ (G) 111 (P&H-HC) 111 >>   
GST : CASE LAW REPORTS - ASR Hospitals (India) (P) Ltd. v. State of Andhra Pradesh (2022) 103 ITPJ (G) 137 (AP-HC) 137 >>   
GST : CASE LAW REPORTS - Associate Decor Ltd. v. Asstt. CCT (2022) 103 ITPJ (G) 72 (Karn-HC) 72 >>   
GST : CASE LAW REPORTS - Bhagyanagar Copper (P) Ltd. v. Central Board of Indirect Tax & Customs (2022) 103 ITPJ (G) 122 (Tel-HC) 122 >>   
GST : CASE LAW REPORTS - Bhupendra Majethia v. Superintendent (A.E.) Investigation A (2022) 103 ITPJ (G) 108 (CSC) 108 >>   
GST : CASE LAW REPORTS - Brajesh Enterprises v. State of Bihar (2022) 103 ITPJ (G) 65 (Pat-HC) 65 >>   
GST : CASE LAW REPORTS - Bright Star Plastic Industries v. Addl. Commr. of Sales Tax (Appeals) & Ors. (2022) 103 ITPJ (G) 72 (Ori-HC) 72 >>   
GST : CASE LAW REPORTS - Bright Steels v. State Tax Officer (2022) 103 ITPJ (G) 74 (Mad-HC) 74 >>   
GST : CASE LAW REPORTS - Delhi & District Cricket Association v. Asstt. Commr. of Central Tax (2022) 103 ITPJ (G) 74 (Del-HC) 74 >>   
GST : CASE LAW REPORTS - Eficaz Project Ltd. v. Commr., Uttarakhand GST (2022) 103 ITPJ (G) 68 (Utt-HC) 68 >>   
GST : CASE LAW REPORTS - Fine Exime (P) Ltd. v. UOI (2022) 103 ITPJ (G) 75 (Bom-HC) 75 >>   
GST : CASE LAW REPORTS - Gaurav Kumar v. CGST Commissioner (2022) 103 ITPJ (G) 116 (DC-Roh) 116 >>   
GST : CASE LAW REPORTS - Hardeep Singh Banga & Ors. v. State of U.P. & Ors. (2022) 103 ITPJ (G) 111 (All-HC) 111 >>   
GST : CASE LAW REPORTS - Krit Kunal Dhawan v. State of Assam & Ors. (2022) 103 ITPJ (G) 128 (Gau-HC) 128 >>   
GST : CASE LAW REPORTS - Manisha Arunraj v. CCT (GST) (2022) 103 ITPJ (G) 86 (Mad-HC) 86 >>   
GST : CASE LAW REPORTS - Manoj Bansal v. Director General of GST Intelligence (DGGI) (2022) 103 ITPJ (G) 104 (P&H-HC) 104 >>   
GST : CASE LAW REPORTS - Manoj Pushkar Toshniwal @ Manoj Toshniwal v. UOI (2022) 103 ITPJ (G) 130 (Cal-HC) 130 >>   
GST : CASE LAW REPORTS - Paritosh Kumar Singh Alias Diwakar Choudhary v. State of Chhattisgarh (2022) 103 ITPJ (G) 91 (Chhtt-HC) 91 >>   
GST : CASE LAW REPORTS - Ranjana Enterprises v. UOI (2022) 103 ITPJ (G) 138 (Mad-HC) 138 >>   
GST : CASE LAW REPORTS - Rohith Spinners (P) Ltd v. Asstt. CST (2022) 103 ITPJ (G) 120 (Mad-HC) 120 >>   
GST : CASE LAW REPORTS - Shabana Aslam Kalliwala v. State of Gujarat (2022) 103 ITPJ (G) 102 (Guj-HC) 102 >>   
GST : CASE LAW REPORTS - Shri Tyres v. STO (2022) 103 ITPJ (G) 73 (Mad-HC) 73 >>   
GST : CASE LAW REPORTS - Star Enterprise v. State of Gujarat (2022) 103 ITPJ (G) 73 (Guj-HC) 73 >>   
GST : CASE LAW REPORTS - Star Enterprise v. State of Gujarat (2022) 103 ITPJ (G) 87 (Guj-HC) 87 >>   
GST : CASE LAW REPORTS - Sterne India (P) Ltd. v. UOI (2022) 103 ITPJ (G) 80 (Karn-HC) 80 >>   
GST : CASE LAW REPORTS - Suresh Trading Corporation v. Asstt. Commr. (Circle) of SGST (2022) 103 ITPJ (G) 71 (Mad-HC) 71 >>   
GST : CASE LAW REPORTS - Yogesh Kumar Goyal v. UOI (2022) 103 ITPJ (G) 87 (Del-HC) 87 >>   
States GST & VAT : CASE LAW DIGESTS - Shanti Alloys (P) Ltd. v. CTO (2022) 103 ITPJ (SG) 142 (AP-HC) : 2021 TaxPub(VAT) 335 (AP-HC) 142 >>   
States GST & VAT : CASE LAW DIGESTS - Siva Jeyam Granites v. CTO (2022) 103 ITPJ (SG) 142 (Mad-HC) : 2021 TaxPub(VAT) 322 (Mad-HC) 142 >>   
States GST & VAT : ADVANCE RULINGS - Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement Products & Timber), In re (2022) 103 ITPJ (SG) 145 (AAR) 145 >>   
States GST & VAT : ADVANCE RULINGS - GSPC (JPDA) Ltd., In re (2022) 103 ITPJ (SG) 145 (AAR) 145 >>   
States GST & VAT : ADVANCE RULINGS - Nirma University, In re (2022) 103 ITPJ (SG) 147 (AAR) 147 >>   
States GST & VAT : ADVANCE RULINGS - Novozymes South Asia (P) Ltd., In re (2022) 103 ITPJ (SG) 146 (AAR) 146 >>   
States GST & VAT : ADVANCE RULINGS - Petronet LNG Ltd., In re (2022) 103 ITPJ (SG) 144 (AAR) 144 >>   
States GST & VAT : ADVANCE RULINGS - Sankalp Facilities & Management Services (P) Ltd., In re (2022) 103 ITPJ (SG) 147 (AAR) 147 >>   
States GST & VAT : ADVANCE RULINGS - Shivam Agro Industries, In re (2022) 103 ITPJ (SG) 149 (AAR) 149 >>   
States GST & VAT : ADVANCE RULINGS - SKG-JK-NMC Associates (JV), In re (2022) 103 ITPJ (SG) 148 (AAR) 148 >>   
States GST & VAT : CASE LAW DIGESTS - MRF Ltd. v. Dy. CCT & Anr. (2022) 103 ITPJ (SG) 150 (J&K-HC) : 2021 TaxPub(VAT) 318 (J&K-HC) 150 >>   
States GST & VAT : CASE LAW DIGESTS - Jt. CCT (A) v. Shakthi Specialities (2022) 103 ITPJ (SG) 151 (Karn-HC) : 2021 TaxPub(VAT) 321 (Karn-HC) 151 >>   
States GST & VAT : CASE LAW DIGESTS - Tractors & Farm Equipment Ltd. v. State of Karnataka (2022) 103 ITPJ (SG) 151 (Karn-HC) : 2021 TaxPub(VAT) 329 (Karn-HC) 151 >>   
States GST & VAT : ADVANCE RULINGS - Accurex Biomedical (P) Ltd., In re (2022) 103 ITPJ (SG) 158 (AAR) 158 >>   
States GST & VAT : ADVANCE RULINGS - Deccan Wheels, In re (2022) 103 ITPJ (SG) 156 (AAR) 156 >>   
States GST & VAT : ADVANCE RULINGS - Fine Electro Coating, In re (2022) 103 ITPJ (SG) 154 (AAR) 154 >>   
States GST & VAT : ADVANCE RULINGS - Garware Industries Ltd., In re (2022) 103 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - Geetee Tours (P) Ltd., In re (2022) 103 ITPJ (SG) 157 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Godavari Marathwada Irrigation Development Corporation, In re (2022) 103 ITPJ (SG) 157 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Shailesh Ramsunder Pande, In re (2022) 103 ITPJ (SG) 153 (AAR) 153 >>   
States GST & VAT : ADVANCE RULINGS - Shekhar Bhagwan Gore, In re (2022) 103 ITPJ (SG) 153 (AAR) 153 >>   
States GST & VAT : ADVANCE RULINGS - USV (P) Ltd., In re (2022) 103 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - GRB Dairy Foods (P) Ltd., In re (2022) 103 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : ADVANCE RULINGS - Joshna Chandresh Shah (Navbharat Imports), In re (2022) 103 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : CASE LAW DIGESTS - TCS Trade Links v. STO (2022) 103 ITPJ (SG) 160 (Mad-HC) : 2021 TaxPub(VAT) 326 (Mad-HC) : (2021) 91 GSTR 189 (Mad) 160 >>   
States GST & VAT : ADVANCE RULINGS - Continental Engineering Corporation, In re (2022) 103 ITPJ (SG) 161 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Tif Integrated Industrial Parks (P) Ltd., In re (2022) 103 ITPJ (SG) 161 (AAR) 161 >>   
States GST & VAT : ADVANCE RULINGS - Kanahiya Realty (P) Ltd., In re (2022) 103 ITPJ (SG) 165 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Management & Computer Consultants, In re (2022) 103 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : ADVANCE RULINGS - Masterly Kolkata Facility Maintenance (P) Ltd., In re (2022) 103 ITPJ (SG) 163 (AAR) 163 >>   
States GST & VAT : CASE LAW DIGESTS - CCT v. S/S Tkaula Sugar Mills Ltd. (2022) 103 ITPJ (SG) 166 (All-HC) : 2021 TaxPub(VAT) 327 (All-HC) 166 >>   
CUSTOMS : STATUTES - Details of Infrastructure Available for Testing of Samples Related to Hazardous Goods by Revenue Laboratories, Regarding—Instruction No. 29/2021-Customs, dtd. 23-12-2021 [F.No.401/98/2021-Cus-III] 168 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 48/2021-Customs, dated 13th October, 2021—Notification No. 53/2021-Customs, dtd. 20-12-2021 [F. No. 354/77/ 2021-TRU] 169 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No.46/2011-Customs, dated 1st June, 2011—Notification No. 54/2021-Customs, dtd. 24-12-2021 [F. No. 190354/ 285/2021-TRU] 169 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 97/2021-Customs (N.T.), dtd. 15-12-2021 [F. No. 467/01/2021-Cus-V] 170 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion Foreign Currencies into Indian Rupees and Vice Versa—Notification No. 98/2021-Customs (N.T.), dtd. 16-12-2021 [F.No. 468/01/2021-Cus.V] 172 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 99/2021-Customs (N.T.), dtd. 17-12-2021 [F.No.468/01/2021-Cus.V] 173 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021-Regarding—Notification No. 100/2021-Customs (N.T.), dtd. 20-12-2021 [F.No.468/01/2021-Cus.V] 173 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 101/2021-Customs (N.T.), dtd. 21-12-2021 [F.No.468/01/2021-Cus.V] 174 >>   
CUSTOMS : STATUTES - Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 102/2021-Customs (N.T.), dtd. 22-12-2021 [F.No.468/01/2021-Cus.V] 175 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No.98/2021-Customs (N.T.), dated 16th December, 2021—Notification No. 103/2021-Customs (N.T.), dtd. 24-12-2021 [F.No.468/01/2021-Cus.V] 175 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Axle for Trailers, Regarding—Notification No. 69/2021-Customs (ADD), dtd. 13-12-2021 [F. No. CBIC-190354/258/2021-TRU Section-CBEC] 176 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 47/2021-Customs (ADD), dated 26th August, 2021—Notification No. 70/2021-Customs (ADD), dtd. 17-12-2021 [F. No. CBIC-190354/148/2021-TRU Section-CBEC] 179 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on “Sodium Hydrosulphite”—Notification No. 71/2021-Customs (ADD), dtd. 17-12-2021 [F.No. CBIC-190354/242/2021-TO(TRU-1)-CBEC] 180 >>   
CUSTOMS : STATUTES - Imposition of Definitive Anti-Dumping Duty on ‘Hydrogen Peroxide’, Regarding—Notification No. 72/2021-Customs (ADD), dtd. 17-12-2021 [F.No.190354/225/2021-TRU] 181 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty om “Calcined Gypsum Powder”, Regarding—Notification No. 73/2021-Customs (ADD), dtd. 17-12-2021 [F.No. CBIC-190354/248/2021-TO(TRU-1)-CBEC] 183 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of “Silicone Sealants Excluding Silicon Sealants used in Manufacturing of Solar Photovoltaic Modules, and Thermal Power Applications”—Notification No. 74/2021-Customs (ADD), dtd. 21-12-2021 [ 185 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of “Hydrofluorocarbon (HFC) Component R-32”—Notification No. 75/2021-Customs (ADD), dtd. 21-12-2021 [F. No. CBIC-190354/244/2021-TRU Section-CBEC] 188 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of “Hydrofluorocarbon (HFC) Blends”, Regarding—Notification No. 76/2021-Customs (ADD), dtd. 22-12-2021 [F. No. CBIC-190354/280/2021-TRU Section-CBEC] 190 >>   
CUSTOMS : CASE LAW DIGESTS - AL Qahir International v. Commissioner of Customs (2022) 103 ITPJ (C) 193 (Mad-HC) : 2021 TaxPub(EX) 704 (Mad-HC) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Customs v. Evergreen Shipping Agency (India) (P) Ltd. (2022) 103 ITPJ (C) 194 (Chen-Trib) : 2021 TaxPub(EX) 688 (CESTAT-Chenn) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Customs v. S.P. Associates (2022) 103 ITPJ (C) 192 (Chen-Trib) : 2021 TaxPub(EX) 662 (CESTAT-Chenn) 192 >>   
CUSTOMS : CASE LAW DIGESTS - Directorate of Revenue Intelligence & Ors. v. Puspha L. Tolani (2022) 103 ITPJ (C) 197 (Del-HC) : 2021 TaxPub(EX) 556 (Del-HC) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Fuso Glass India (P) Ltd. v. Asstt. Director General of Foreign Trade (2022) 103 ITPJ (C) 199 (Mad-HC) : 2021 TaxPub(EX) 550 (Mad-HC) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Intersales v. CCE (2022) 103 ITPJ (C) 193 (Bang-Trib) : 2021 TaxPub(EX) 695 (CESTAT-Bang) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Mohammed Muzzamil & Anr. v. Central Board of Indirect Taxes & Customs CBIC & Anr. (2022) 103 ITPJ (C) 192 (Tel-HC) : 2021 TaxPub(EX) 341 (Telangana High Court-HC) : (2021) 376 ELT 46 (Telangana High Court) 192 >>   
CUSTOMS : CASE LAW DIGESTS - Online Cargo v. Commr. of Customs (2022) 103 ITPJ (C) 198 (Del-Trib) : 2021 TaxPub(EX) 656 (CESTAT-NDel) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Pushpak Lakhani v. Commr. of Customs (Preventive) (2022) 103 ITPJ (C) 195 (New Del-Trib) : 2021 TaxPub(EX) 697 (CESTAT-NDel) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Ramvir v. CC (Import & General) (2022) 103 ITPJ (C) 195 (CESTAT-New Delhi) : 2021 TaxPub(EX) 728 (CESTAT-NDel) 195 >>   
CUSTOMS : CASE LAW DIGESTS - S. Kalith v. Commr. of Customs (Appeals-II) (2022) 103 ITPJ (C) 196 (Mad-HC) : 2021 TaxPub(EX) 698 (Mad-HC) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Sony India (P) Ltd. v. UOI & Anr. (2022) 103 ITPJ (C) 196 (Tel-HC) : 2021 TaxPub(EX) 665 (Telangana High Court-HC) : (2021) 10 GSTPT 75 (Telangana High Court) 196 >>   
CUSTOMS : CASE LAW DIGESTS - Sun Global Logistics (P) Ltd. v. UOI (2022) 103 ITPJ (C) 198 (Mad-HC) : 2021 TaxPub(EX) 558 (Mad-HC) : (2021) 377 ELT 793 (Mad) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Vishnu Clothing Co. v. Commr. of Cus. (Exports) (2022) 103 ITPJ (C) 200 (Mad-HC) : 2021 TaxPub(EX) 559 (Mad-HC) 200 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Piyush Goyal urges steel makers to address small industries cost concerns 202 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Adsorbent Carbons (P) Ltd. v. Commr. of CGST & CE (2022) 103 ITPJ (E) 211 (Mad-HC) : 2021 TaxPub(EX) 354 (Mad-HC) : (2021) 377 ELT 68 (Mad)  211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Agrasha Alloys Trading (P) Ltd. v. Commr. of Cus. (I) (2022) 103 ITPJ (E) 205 (Mum-Trib) : 2021 TaxPub(EX) 703 (CESTAT-Mum)  205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Autokast Ltd. v. CCT & CE (2022) 103 ITPJ (E) 206 (Bang-Trib) : 2021 TaxPub(EX) 355 (CESTAT-Bang) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - BMM Ispat Ltd. v. CCT & CE (2022) 103 ITPJ (E) 209 (Bang-Trib) : 2021 TaxPub(EX) 356 (CESTAT-Bang) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Calcom Cement India Ltd. v. UOI & 4 Ors. (2022) 103 ITPJ (E) 208 (Gau-HC) : 2021 TaxPub(EX) 358 (Gau-HC) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Jai Balaji Industries Ltd. v. CCE (2022) 103 ITPJ (E) 203 (CESTAT-Kol) : 2021 TaxPub(EX) 628 (CESTAT-Kol) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Johnson Lifts (P) Ltd. v. Commr. of GST & CE (2022) 103 ITPJ (E) 206 (Chen-Trib) : 2021 TaxPub(EX) 369 (CESTAT-Chenn) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Keltech Energies Ltd. v. CCE & CT (2022) 103 ITPJ (E) 209 (Bang-Trib) : 2021 TaxPub(EX) 372 (CESTAT-Bang) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Leo Prime Comp. (P) Ltd. v. Dy. Commr. of Central Excise (2022) 103 ITPJ (E) 212 (Mad-HC) : 2021 TaxPub(EX) 172 (Mad-HC) : (2020) 373 ELT 820 (Mad) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Nahar Industrial Enterprises v. CCE (2022) 103 ITPJ (E) 210 (CESTAT-Chd) : 2021 TaxPub(EX) 634 (CESTAT-Chd) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Rajasthan Industrial Gases Ltd. v. Commissioner (2022) 103 ITPJ (E) 203 (Del-Trib) : 2021 TaxPub(EX) 374 (CESTAT-NDel) 203 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ran India Steels (P) Ltd. v. Cus. & C.E. Settlement Commission (2022) 103 ITPJ (E) 207 (Mad-HC) : 2021 TaxPub(EX) 738 (Mad-HC) 207 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - RNB Carbides & Ferro Alloys (P) Ltd. & Ors. v. CCE (2022) 103 ITPJ (E) 204 (CESTAT-Kol) : 2021 TaxPub(EX) 635 (CESTAT-Kol) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - SRF Ltd. v. Commr., CE & ST (LTU) (2022) 103 ITPJ (E) 205 (CESTAT-New Delhi) : 2021 TaxPub(EX) 640 (CESTAT-NDel) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - UOI v. Dharampal Satyapal Ltd. (2022) 103 ITPJ (E) 210 (Tri-Trib) : 2021 TaxPub(EX) 360 (Tripura High Court-HC) 210 >>   
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