| GST : NEWS YOU CAN USE - Maharashtra CM presents revenue deficit budget; introduces GST amnesty scheme |
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| GST : NEWS YOU CAN USE - GST Council may consider raising lowest slab to 8%, rationalise tax slabs |
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| GST : NEWS YOU CAN USE - E-Bill system will end 'rent seeking' in govt contracts; FM Sitharaman |
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| GST : STATUTES - Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper Officer Under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and Under the Integrated Goods and Services Tax Act, 2017', Reg.—Circular No.169/01/2022-GST, dtd. 12-3-2022 [F. No. CBIC-20016/2/2022-GST] |
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| GST : STATUTES - Amendment in Notification No. 02/2017-Central Tax, dated 19th June, 2017-Regarding—Notification No. 02/2022-Central Tax, dtd. 11-3-2022 [F. No. CBIC-20016/2/2022-GST] |
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| GST : ARTICLE - Supreme Court’s Stricture Against GST Officer for Imposing Undue Penalty and Harassing Taxpayer—CA. SATYADEV PUROHIT |
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| GST : ARTICLE - Electricity in Renting Service—Goods or Service Under GST—AKASH PHOPHALIA |
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| GST : ARTICLE - Denial of ITC on Account of Non-Payment of Tax by Supplier—Validity—CA. SATYADEV PUROHIT |
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| GST : ARTICLE - GST Budget Proposals of Finance Bill, 2022 Relating to Input Tax Credit—CA. L. VENKATARAMANAN |
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| GST : ARTICLE - Refund of Tax Deposited Under Wrong Act—V.N. DAMODAR |
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| GST : CASE LAW REPORTS - A.S. Jewellers v. State Tax Officer (2022) 104 ITPJ (G) 298 (Ker-HC) |
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| GST : CASE LAW REPORTS - Ambika Food Industries (P) Ltd. v. UOI (2022) 104 ITPJ (G) 275 (Tel-HC) |
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| GST : CASE LAW REPORTS - Amit Kumar Sen v. Dy. Commr. of CGST (2022) 104 ITPJ (G) 251 (Jp-Trib) |
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| GST : CASE LAW REPORTS - Anand Granites v. Asstt. CST (2022) 104 ITPJ (G) 349 (AP-HC) |
137
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| GST : CASE LAW REPORTS - Aries Agro Ltd. v. Asstt. Commr., CGST (2022) 104 ITPJ (G) 257 (Jp-Trib) |
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| GST : CASE LAW REPORTS - Barmecha Texfab (P) Ltd. v. Commr. (2022) 104 ITPJ (G) 349 (Guj-HC) |
137
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| GST : CASE LAW REPORTS - Bhanjadeo Constructions v. State of Odisha & Ors. (2022) 104 ITPJ (G) 262 (Ori-HC) |
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| GST : CASE LAW REPORTS - Bundl Technologies (P) Ltd. v. UOI (2022) 104 ITPJ (G) 351 (Karn-HC) |
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| GST : CASE LAW REPORTS - C.A. Shaji v. State of Kerala (2022) 104 ITPJ (G) 245 (Ker-HC) |
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| GST : CASE LAW REPORTS - Commercial Food Services v. Government of NCT of Delhi (2022) 104 ITPJ (G) 247 (Del-HC) |
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| GST : CASE LAW REPORTS - Euphoria Technologies (P) Ltd. v. Directorate General of GST Intelligence & Anr. (2022) 104 ITPJ (G) 271 (SC) |
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| GST : CASE LAW REPORTS - Glenmark Pharmaceuticals Ltd. v. UOI (2022) 104 ITPJ (G) 353 (Sikkim-HC) |
141
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| GST : CASE LAW REPORTS - Hardik Textiles v. State of Gujarat (2022) 104 ITPJ (G) 254 (Guj-HC) |
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| GST : CASE LAW REPORTS - Infosys Ltd. v. Dy. Commr. of SGST (2022) 104 ITPJ (G) 268 (Tel-HC) |
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| GST : CASE LAW REPORTS - JKS Infowards A Partnership Firm v. State of Madhya Pradesh & Ors. (2022) 104 ITPJ (G) 354 (MP-HC) |
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| GST : CASE LAW REPORTS - Jose Joseph v. Asstt. Commr. of Central Tax & CE (2022) 104 ITPJ (G) 265 (Ker-HC) |
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| GST : CASE LAW REPORTS - Madhav Copper Ltd. v. State of Gujarat (2022) 104 ITPJ (G) 281 (Guj-HC) |
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| GST : CASE LAW REPORTS - Manish Scrap Traders v. Pr. Commr. (2022) 104 ITPJ (G) 278 (Guj-HC) |
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| GST : CASE LAW REPORTS - Nileshbhai Natubhai Patel v. State of Gujarat (2022) 104 ITPJ (G) 304 (Guj-HC) |
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| GST : CASE LAW REPORTS - Rohan Tanna v. UOI (2022) 104 ITPJ (G) 333 (Chh-HC) |
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| GST : CASE LAW REPORTS - Ronak Soni v. State of Maharashtra (2022) 104 ITPJ (G) 337 (Mum-Trib) |
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| GST : CASE LAW REPORTS - Siddharth Enterprises v. Nodal Officer (2022) 104 ITPJ (G) 342 (Guj-HC) |
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| GST : CASE LAW REPORTS - Siddharth Enterprises v. Nodal Officer (2022) 104 ITPJ (G) 345 (Guj-HC) |
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| GST : CASE LAW REPORTS - Sky Vision Media (P) Ltd. v. State of Bihar (2022) 104 ITPJ (G) 272 (Pat-HC) |
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| GST : CASE LAW REPORTS - Subaya Constructions Company Ltd. v. Tamil Nadu Water Supply & Drainage Board (2022) 104 ITPJ (G) 241 (Mad-HC) |
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| GST : CASE LAW REPORTS - Sujay Maitra v. State of Odisha (2022) 104 ITPJ (G) 323 (Ori-HC) |
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| GST : CASE LAW REPORTS - Sushil Dilipkumar Mehta v. UOI (2022) 104 ITPJ (G) 326 (Mum-Trib) |
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| GST : CASE LAW REPORTS - Suumaya Industries Ltd. v. UOI & Ors. (2022) 104 ITPJ (G) 350 (Bom-HC) |
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| GST : CASE LAW REPORTS - U.S. Girish v. STO (2022) 104 ITPJ (G) 302 (Ker-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Asstt. Commr. v. Godrej & Boyce Mfg. Co. Ltd. (2022) 104 ITPJ (SG) 358 (Ker-HC) : 2021 TaxPub(VAT) 351 (Ker-HC) : (2021) 95 GSTR 410 (Ker) |
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| States GST & VAT : ADVANCE RULINGS - Shantilal Real Estate Services, In re (2022) 104 ITPJ (SG) 359 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Industrial Boilers Ltd., In re (2022) 104 ITPJ (SG) 360 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - J.M. Chemicals (Trade Name) Manjuben Rameshchandra Gupta (Legal Name), In re (2022) 104 ITPJ (SG) 360 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Manharlal Hirjibhai Virdiya v. Asstt. CCT (2022) 104 ITPJ (SG) 361 (Guj-HC) : 2021 TaxPub(VAT) 353 (Guj-HC) |
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| States GST & VAT : ADVANCE RULINGS - Matrix Horizons (P) Ltd., In re (2022) 104 ITPJ (SG) 362 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Golden Hatcheries, In re (2022) 104 ITPJ (SG) 365 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - HDL Industries, In re (2022) 104 ITPJ (SG) 364 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Healersark Resources (P) Ltd., In re (2022) 104 ITPJ (SG) 366 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Hindustan Agencies, In re (2022) 104 ITPJ (SG) 367 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - New Rajamandri Electronics, In re (2022) 104 ITPJ (SG) 369 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Premier Solar Powertech (P) Ltd., In re (2022) 104 ITPJ (SG) 366 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - SAS Cargo, In re (2022) 104 ITPJ (SG) 363 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Sheen Electroplaters (P) Ltd., In re (2022) 104 ITPJ (SG) 363 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - South Indian Federation of Fishermen Societies, In re (2022) 104 ITPJ (SG) 368 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - U.R. Rao Satellite Centre, In re (2022) 104 ITPJ (SG) 370 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Coastal Tiles & Sanitaries v. State Tax Officer (2022) 104 ITPJ (SG) 371 (Ker-HC) : 2021 TaxPub(VAT) 254 (Ker-HC) : (2021) 89 GSTR 280 (Ker) |
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| States GST & VAT : ADVANCE RULINGS - Bharat Oman Refineries Ltd., In re (2022) 104 ITPJ (SG) 373 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Ekta Supreme Corporation v. Commr. of State Tax & Anr. (2022) 104 ITPJ (SG) 375 (Bom-HC) : 2022 TaxPub(GST) 141 (Bom-HC) |
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| States GST & VAT : ADVANCE RULINGS - New Pandian Travels (P) Ltd., In re (2022) 104 ITPJ (SG) 376 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Acharya Shree Mahashraman Chaturmas Vyvastha Samiti, In re (2022) 104 ITPJ (SG) 379 (AAR) |
167
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| States GST & VAT : ADVANCE RULINGS - AIE Fiber Resource & Trading (India) (P) Ltd., In re (2022) 104 ITPJ (SG) 383 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Gogineni Mohan Krishna, In re (2022) 104 ITPJ (SG) 378 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Hitech Print Systems Ltd., In re (2022) 104 ITPJ (SG) 380 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Hylasco Bio-Technology (P) Ltd., In re (2022) 104 ITPJ (SG) 385 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - International Inspection Services (P) Ltd., In re (2022) 104 ITPJ (SG) 384 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Krishna Logistics, In re (2022) 104 ITPJ (SG) 378 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Next Education India (P) Ltd., In re (2022) 104 ITPJ (SG) 385 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Satya Dev Bommireddy, In re (2022) 104 ITPJ (SG) 381 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Nandini Impex (P) Ltd. v. State of Tripura (2022) 104 ITPJ (SG) 387 (Tri-HC) : 2021 TaxPub(VAT) 284 (Tripura High Court-HC) |
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| States GST & VAT : ADVANCE RULINGS - Prag Polymers, In re (2022) 104 ITPJ (SG) 388 (AAR) |
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| CUSTOMS : NEWS YOU CAN USE - Commerce Ministry extends deadline for exporters to submit applications for dues |
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| CUSTOMS : NEWS YOU CAN USE - Feb Exports rise 22% YoY to $33.8 bn; trade deficit widens to $21.19 bn |
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| CUSTOMS : NEWS YOU CAN USE - Russia-Ukraine crisis; FM Sitharaman worried over impact on exporters |
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| CUSTOMS : NEWS YOU CAN USE - Govt to accept RCMC application from exporters via online mode only |
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| CUSTOMS : STATUTES - Toolkit for Anti-evasion/Preventive Teams, Regarding—Circular No. 05/ 2022-Customs, dtd. 4-3-2022 [F. No. CBIC-21/17/2022-INV-Customs-CBEC] |
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 12/2022-Customs (N.T.), dtd. 28-2-2022 [F. No. 467/01/2022-Cus-V] |
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| CUSTOMS : STATUTES - Rate of Exchange for Conversion of each of Foreign Currencies into Indian Currency or vice versa—Notification No.13/2022-Customs (N.T.), dtd. 3-3-2022 [F.No. 468/01/2022-Cus.V] |
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| CUSTOMS : STATUTES - Further Amendment in Notification No. 12/97-Customs (NT) dated 2nd April, 1997—No. 14 /2022-Customs (N.T.), dtd. 3-3-2022 [F. No. 394/39/ 2021-Cus(AS)] |
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 15/2022-Customs (N.T.), dtd. 8-3-2022 [F. No. 467/01/2022-Cus-V] |
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| CUSTOMS : STATUTES - Amendments in Notification No.13/2022-Customs (N.T.), dated 3rd March, 2022—Notification No.16/2022 - Customs (N.T.), dtd. 11-3-2022 [F.No.468/01/2022-Cus.V] |
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| CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority, Regarding—Notification No. 2/2022-Customs (N.T./CAA/DRI), dtd. 3-3-2022 [F. No. DRI/HQ-CI/50D/CAA-1/2022] |
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| CUSTOMS : CASE LAW DIGESTS - Apple India (P) Ltd., In re (2022) 104 ITPJ (C) 413 (AAR-Mum) : 2021 TaxPub(EX) 795 (AAR- Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Molex India (P) Ltd. (2022) 104 ITPJ (C) 405 (Karn-HC) : 2021 TaxPub(EX) 812 (Karn-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Deepak Gopaldas Bajaj v. Commr. of Customs (2022) 104 ITPJ (C) 409 (Mad-HC) : 2021 TaxPub(EX) 798 (Mad-HC) |
198
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| CUSTOMS : CASE LAW DIGESTS - Farooq Basha & Anr. v. Commr. of Customs (2022) 104 ITPJ (C) 409 (CESTAT-Chennai) : 2021 TaxPub(EX) 800 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Freight Bridge International v. Pr. CC (2022) 104 ITPJ (C) 411 (CESTAT-Chennai) : 2021 TaxPub(EX) 801 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Himgiri Buildcon & Industries Ltd. v. UOI (2022) 104 ITPJ (C) 407 (Bom-HC) : 2021 TaxPub(EX) 740 (Bom-HC) : (2021) 376 ELT 257 (Bom) |
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| CUSTOMS : CASE LAW DIGESTS - ITC Ltd. v. Commr. of Customs (2022) 104 ITPJ (C) 403 (CESTAT-Chennai) : 2021 TaxPub(EX) 803 (CESTAT-Chenn) |
192
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| CUSTOMS : CASE LAW DIGESTS - Jorabhai Valabhai Rabari Desai & Anr. v. C.C. (2022) 104 ITPJ (C) 408 (CESTAT-Ahmedabad) : 2021 TaxPub(EX) 805 (CESTAT-Ahd) |
196
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| CUSTOMS : CASE LAW DIGESTS - KTV Health Food (P) Ltd. v. Commr. of Cus. (Preventive) (2022) 104 ITPJ (C) 403 (Mad-HC) : 2021 TaxPub(EX) 810 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - National Organic Chemical Industries Ltd. v. Commr. of Cus. (Import) (2022) 104 ITPJ (C) 404 (Mum-Trib) : 2021 TaxPub(EX) 584 (CESTAT-Mum) : (2021) 378 ELT 314 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - New Era Trading (P) Ltd. v. Commissioner of Customs Export & Anr. (2022) 104 ITPJ (C) 406 (Del-HC) : 2021 TaxPub(EX) 742 (Del-HC) : (2021) 376 ELT 302 (Del) |
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| CUSTOMS : CASE LAW DIGESTS - Oscar Commodities (P) Ltd. v. Commr. of Customs (2022) 104 ITPJ (C) 406 (CESTATHyd) : 2021 TaxPub(EX) 813 (CESTAT-Hyd) |
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| CUSTOMS : CASE LAW DIGESTS - Pankaj Extrusion Ltd. & Anr. v. Commr. of Customs (Export) (2022) 104 ITPJ (C) 408 (Mum-Trib) : 2021 TaxPub(EX) 814 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - PL Shipping & Logistics Ltd. v. Commr. of Cus. (2022) 104 ITPJ (C) 411 (Mad-HC) : 2021 TaxPub(EX) 588 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Reliance Jio Infocomm Ltd. v. Commr. of Cus. (Import) (2022) 104 ITPJ (C) 412 (CESTAT-Mum) : 2021 TaxPub(EX) 818 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Ruchi Soya Industries Ltd. v. UOI (2022) 104 ITPJ (C) 404 (Mad-HC) : 2021 TaxPub(EX) 744 (Mad-HC) : (2021) 376 ELT 315 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - Sunil Dutt v. Department of Customs (2022) 104 ITPJ (C) 410 (P&H-HC) : 2021 TaxPub(EX) 821 (P&H-HC) |
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| CUSTOMS : CASE LAW DIGESTS - V. Arjoon v. Pr. Commr. of Customs (2022) 104 ITPJ (C) 412 (Mum-Trib) : 2021 TaxPub(EX) 824 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Venkatalakshmi Paper & Boards (P) Ltd. v. Commr. of Cus. (2022) 104 ITPJ (C) 407 (Mad-HC) : 2021 TaxPub(EX) 825 (Mad-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Ahinsha Chemicals Ltd. v. UOI & Ors. (2022) 104 ITPJ (E) 424 (Gau-HC) : 2021 TaxPub(EX) 732 (Gau-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - BASF India Ltd. v. CCE & Central Tax (2022) 104 ITPJ (E) 420 (Bang-Trib) : 2021 TaxPub(EX) 863 (CESTAT-Bang) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Bharat Coking Coal Ltd. v. CCE & S.T. (2022) 104 ITPJ (E) 422 (Kol-Trib) : 2021 TaxPub(EX) 828 (CESTAT-Kol) |
211
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| CENTRAL EXCISE : CASE LAW DIGESTS - Five Star Agrico (P) Ltd. v. UOI (2022) 104 ITPJ (E) 417 (Guj-HC) : 2021 TaxPub(EX) 733 (Guj-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Hindustan Aegis LPG Ltd. v. CE (2022) 104 ITPJ (E) 420 (Mum-Trib) : 2021 TaxPub(EX) 837 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - IOC. Ltd. v. Commr. of CGST & Excise (2022) 104 ITPJ (E) 419 (Kol-Trib) : 2021 TaxPub(EX) 858 (CESTAT-Kol) |
208
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| CENTRAL EXCISE : CASE LAW DIGESTS - Iocee Exports Ltd. v. CCE (2022) 104 ITPJ (E) 421 (Mad-HC) : 2021 TaxPub(EX) 743 (Mad-HC) : (2021) 376 ELT 311 (Mad) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Jindal Drugs Ltd. v. CCE (2022) 104 ITPJ (E) 419 (CESTAT-Mumbai) : 2021 TaxPub(EX) 713 (CESTAT-Mum) |
207
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| CENTRAL EXCISE : CASE LAW DIGESTS - Jyothy Labs Ltd. v. UOI & Ors. (2022) 104 ITPJ (E) 423 (Gau-HC) : 2021 TaxPub(EX) 630 (Gau-HC) |
212
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| CENTRAL EXCISE : CASE LAW DIGESTS - Petro Carbon & Chemicals (P) Ltd. v. Commr. of CGST & CX (2022) 104 ITPJ (E) 421 (Kol-Trib) : 2021 TaxPub(EX) 511 (CESTAT-Kol) |
209
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| CENTRAL EXCISE : CASE LAW DIGESTS - Popular Carbonic (P) Ltd. v. CCE (2022) 104 ITPJ (E) 416 (Chn-Trib) : 2021 TaxPub(EX) 843 (CESTAT-Chenn) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Pranatharthiharan Sreedharan v. UOI (2022) 104 ITPJ (E) 418 (Guj-HC) : 2021 TaxPub(EX) 844 (Guj-HC) |
207
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| CENTRAL EXCISE : CASE LAW DIGESTS - Runwal Constructions v. UOI (2022) 104 ITPJ (E) 417 (Bom-HC) : 2021 TaxPub(EX) 475 (Bom-HC) : (2021) 377 ELT 214 (Bom) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Transformers & Rectifiers (India) Ltd. v. CCE (2022) 104 ITPJ (E) 416 (CESTAT-Ahd) : 2021 TaxPub(EX) 760 (CESTAT-Ahd) |
205
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| CENTRAL EXCISE : CASE LAW DIGESTS - Vijay Steels v. Cus. Excise & ST Appellate Tribunal & Ors. (2022) 104 ITPJ (E) 422 (Guj-HC) : 2021 TaxPub(EX) 848 (Guj-HC) |
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