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ITPJ Vol-105 Iss-2, 20-May-2022
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GST : NEWS YOU CAN USE - Gujarat High Court offers GST relief to homebuyers of certain properties 2 >>   
GST : NEWS YOU CAN USE - Panel for 28% GST on casino, online gaming: West Bengal FM Bhattacharya 2 >>   
GST : NEWS YOU CAN USE - GST mop-up hits record high of Rs 1.68 trn in April on robust biz activity 3 >>   
GST : NEWS YOU CAN USE - Rs 79,000 crore of GST dues to states pending for FY22: Finance Ministry 4 >>   
GST : NEWS YOU CAN USE - GST Council has not sought states' views on hiking tax rates: Report 4 >>   
GST : ARTICLE - Whether Recovery of Interest Requires Initiation of Adjudication Proceedings?—CA. JYOTI JAIN 5 >>   
GST : ARTICLE - Demand Order Not Preceded by Form DRC-01 and Form DRC-01A—Validity of—CA. SATYADEV PUROHIT 7 >>   
GST : ARTICLE - Leasing of Building for use as Hostel—Whether Qualifies as a Residential Dwelling—AKASH PHOPHALIA 11 >>   
GST : ARTICLE - Second Hand Car Dealer Cannot Claim ITC of Indirect Expenses—V.N. DAMODAR 14 >>   
GST : ARTICLE - Provisional Attachment to Protect Revenue—Implication of Amendment Made by Finance Act, 2021—VINEET TIWARI 17 >>   
GST : CASE LAW REPORTS - Akshat Jain v. UOI (2022) 105 ITPJ (G) 255 (All-HC) 43 >>   
GST : CASE LAW REPORTS - Ali Cotton Mill v. Appellate Jt. Commr. (ST) (2022) 105 ITPJ (G) 278 (AP-HC) 66 >>   
GST : CASE LAW REPORTS - Apparent Marketing (P) Ltd. v. State of U.P. & Ors. (2022) 105 ITPJ (G) 240 (All-HC) 28 >>   
GST : CASE LAW REPORTS - Bharat Mint & Allied Chemicals v. CCT & Ors. (2022) 105 ITPJ (G) 262 (All-HC) 50 >>   
GST : CASE LAW REPORTS - Dilipkumar Chandulal & Ors. v. State of Gujarat & Ors. (2022) 105 ITPJ (G) 234 (Guj-HC) 22 >>   
GST : CASE LAW REPORTS - EZZY Electricals v. State of Gujarat (2022) 105 ITPJ (G) 232 (Guj-HC) 20 >>   
GST : CASE LAW REPORTS - Filatex India Ltd. v. UOI (2022) 105 ITPJ (G) 254 (Guj-HC) 42 >>   
GST : CASE LAW REPORTS - Ganges International (P) Ltd. v. Asstt. CGST & CE (2022) 105 ITPJ (G) 290 (Mad-HC) 78 >>   
GST : CASE LAW REPORTS - Haven Infra Projects & Power Ltd. v. STO (2022) 105 ITPJ (G) 281 (Mad-HC) 69 >>   
GST : CASE LAW REPORTS - India News Communications Ltd. v. CCT, GST (2022) 105 ITPJ (G) 307 (Del-HC) 95 >>   
GST : CASE LAW REPORTS - Konka Yerriswamy v. State of Andhra Pradesh (2022) 105 ITPJ (G) 305 (AP-HC) 93 >>   
GST : CASE LAW REPORTS - Mohsin Salimbhai Qureshi v. State of Gujarat (2022) 105 ITPJ (G) 288 (Guj-HC) 76 >>   
GST : CASE LAW REPORTS - Muhammed Basheer v. UOI (2022) 105 ITPJ (G) 276 (Ker-HC) 64 >>   
GST : CASE LAW REPORTS - Natarajapathy Textiles v. CCT (2022) 105 ITPJ (G) 236 (Mad-HC) 24 >>   
GST : CASE LAW REPORTS - Pacific Industries Ltd. v. UOI (2022) 105 ITPJ (G) 293 (Raj-HC) 81 >>   
GST : CASE LAW REPORTS - Parekh Plastichem Distributors LLP v. UOI (2022) 105 ITPJ (G) 245 (Guj-HC) 33 >>   
GST : CASE LAW REPORTS - Prateek Garg v. Intelligence Officer (2022) 105 ITPJ (G) 285 (HP-HC) 73 >>   
GST : CASE LAW REPORTS - R.K. Transport (P) Ltd. v. UOI (2022) 105 ITPJ (G) 244 (Jhar-HC) 32 >>   
GST : CASE LAW REPORTS - Rafik Alibhai Makvana v. State of Gujarat (2022) 105 ITPJ (G) 241 (Guj-HC) 29 >>   
GST : CASE LAW REPORTS - Rainbow Stones (P) Ltd. v. Asstt. CST (2022) 105 ITPJ (G) 290 (Mad-HC) 78 >>   
GST : CASE LAW REPORTS - Rajesh Mittal v. State of Haryana (2022) 105 ITPJ (G) 283 (P&H-HC) 71 >>   
GST : CASE LAW REPORTS - Richie Rich Exim Solutions v. Commr. Of CGST (2022) 105 ITPJ (G) 247 (Del-HC) 35 >>   
GST : CASE LAW REPORTS - Shandong Teijun Electric Power Engineering Co. Ltd. v. STO (2022) 105 ITPJ (G) 296 (Mad-HC) 84 >>   
GST : CASE LAW REPORTS - Shaurya & Co. v. State of Bihar (2022) 105 ITPJ (G) 301 (Pat-HC) 89 >>   
GST : CASE LAW REPORTS - Suriya Engineering Works v. Office of Superintendent of Control GST & CE (2022) 105 ITPJ (G) 289 (Mad-HC) 77 >>   
GST : CASE LAW REPORTS - Swati Enterprise v. State of Gujarat (2022) 105 ITPJ (G) 272 (Guj-HC) 60 >>   
GST : CASE LAW REPORTS - Trishna Trading Service (P) Ltd. v. UOI (2022) 105 ITPJ (G) 267 (Guj-HC) 55 >>   
GST : CASE LAW REPORTS - Uni Well Exim v. State of Gujarat (2022) 105 ITPJ (G) 251 (Guj-HC) 39 >>   
GST : CASE LAW REPORTS - Utkarsh Ispat LLP v. State of Gujarat (2022) 105 ITPJ (G) 266 (Guj-HC) 54 >>   
GST : CASE LAW REPORTS - V.R.S. Traders v. Asstt. Commr. (ST) (2022) 105 ITPJ (G) 259 (Mad-HC) 47 >>   
States GST & VAT : CASE LAW DIGESTS - Anamika Motors v. State of Assam & Ors. (2022) 105 ITPJ (SG) 310 (Gau-HC) : 2022 TaxPub(VAT) 87 (Gau-HC) : (2022) 97 GSTR 197 (Gau) 98 >>   
States GST & VAT : ADVANCE RULINGS - Vishnu Chemicals Ltd., In re (2022) 105 ITPJ (SG) 311 (AAR) 99 >>   
States GST & VAT : CASE LAW DIGESTS - Composite Boards (P) Ltd. v. State of Tamil Nadu (2022) 105 ITPJ (SG) 312 (Mad-HC) : 2022 TaxPub(VAT) 12 (Mad-HC) 100 >>   
States GST & VAT : CASE LAW DIGESTS - Dell India (P) Ltd. v. State of Karnataka (2022) 105 ITPJ (SG) 313 (Karn-HC) : 2022 TaxPub(VAT) 70 (Karn-HC) 102 >>   
States GST & VAT : CASE LAW DIGESTS - N. Parameswaran v. State Tax Officer (2022) 105 ITPJ (SG) 313 (Mad-HC) : 2022 TaxPub(VAT) 26 (Mad-HC) 101 >>   
States GST & VAT : CASE LAW DIGESTS - Piramal Glass (P) Ltd. v. State of Gujarat (2022) 105 ITPJ (SG) 312 (Guj-HC) : 2022 TaxPub(VAT) 29 (Guj-HC) 101 >>   
States GST & VAT : ADVANCE RULINGS - Temple Packaging (P) Ltd., In re (2022) 105 ITPJ (SG) 315 (AAR) 103 >>   
States GST & VAT : ADVANCE RULINGS - Shell Energy India (P) Ltd., In re (2022) 105 ITPJ (SG) 317 (AAR) 105 >>   
States GST & VAT : ADVANCE RULINGS - Shree Arbuda Transport, In re (2022) 105 ITPJ (SG) 316 (AAR) 104 >>   
States GST & VAT : CASE LAW DIGESTS - Dharti Quarry Works v. State of Gujarat (2022) 105 ITPJ (SG) 318 (Guj-HC) : 2022 TaxPub(VAT) 77 (Guj-HC) 107 >>   
States GST & VAT : CASE LAW DIGESTS - Vageesh Umesh Jaiswal v. State of Gujarat (2022) 105 ITPJ (SG) 318 (Guj-HC) : 2022 TaxPub(VAT) 81 (Guj-HC) : (2022) 97 GSTR 257 (Guj) 106 >>   
States GST & VAT : ADVANCE RULINGS - AVS Tech Building Solutions India (P) Ltd., In re (2022) 105 ITPJ (SG) 320 (AAR) 108 >>   
States GST & VAT : ADVANCE RULINGS - Bharatiya Reserve Bank Note Mudran (P) Ltd., In re (2022) 105 ITPJ (SG) 320 (AAR) 108 >>   
States GST & VAT : CASE LAW DIGESTS - Kores India Ltd. v. State of Karnataka (2022) 105 ITPJ (SG) 322 (Karn-HC) : 2022 TaxPub(VAT) 20 (Karn-HC) 111 >>   
States GST & VAT : CASE LAW DIGESTS - Mamatha Enterprises v. State of Karnataka (2022) 105 ITPJ (SG) 322 (Karn-HC) : 2022 TaxPub(VAT) 25 (Karn-HC) 110 >>   
States GST & VAT : CASE LAW DIGESTS - Robo Silicon (P) Ltd. v. State of Karnataka (2022) 105 ITPJ (SG) 323 (Karn-HC) : 2022 TaxPub(VAT) 33 (Karn-HC) : (2022) 96 GSTR 147 (Karn) 111 >>   
States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. Shyam Mica (2022) 105 ITPJ (SG) 323 (Karn-HC) : 2022 TaxPub(VAT) 60 (Karn-HC) : (2021) 92 GSTR 224 (Karn) 112 >>   
States GST & VAT : ADVANCE RULINGS - K. Pazhanan, In re (2022) 105 ITPJ (SG) 325 (AAR) 113 >>   
States GST & VAT : ADVANCE RULINGS - Riseom Solutions (P) Ltd., In re (2022) 105 ITPJ (SG) 327 (AAR) 115 >>   
States GST & VAT : ADVANCE RULINGS - Astaguru Auction House (P) Ltd., In re (2022) 105 ITPJ (SG) 328 (AAR) 116 >>   
States GST & VAT : ADVANCE RULINGS - Forest Development Corpn. of Maharashtra Ltd., In re (2022) 105 ITPJ (SG) 330 (AAR) 118 >>   
States GST & VAT : ADVANCE RULINGS - In Re : Yashaswi Academy For Skills (2022) 105 ITPJ (SG) 328 (AAR) 116 >>   
States GST & VAT : ADVANCE RULINGS - Ionbond Coatings (P) Ltd., In re (2022) 105 ITPJ (SG) 330 (AAR) 118 >>   
States GST & VAT : CASE LAW DIGESTS - E-Land Apparels Ltd. v. State of Maharashtra (2022) 105 ITPJ (SG) 331 (Bom-HC) : 2022 TaxPub(VAT) 14 (Bom-HC) 120 >>   
States GST & VAT : ADVANCE RULINGS - IOCL, In re (2022) 105 ITPJ (SG) 333 (AAR) 121 >>   
States GST & VAT : CASE LAW DIGESTS - Sky Automobiles v. Dy. CCT (2022) 105 ITPJ (SG) 334 (Ori-HC) : 2021 TaxPub(VAT) 364 (Ori-HC) 122 >>   
States GST & VAT : CASE LAW DIGESTS - Jeypore Sugar Co. (P) Ltd. v. State of Odisha (2022) 105 ITPJ (SG) 334 (Ori-HC) : 2022 TaxPub(VAT) 44 (Ori-HC) 123 >>   
States GST & VAT : ADVANCE RULINGS - Consulting Engineers Group Ltd., In re (2022) 105 ITPJ (SG) 336 (AAR) 124 >>   
States GST & VAT : ADVANCE RULINGS - Harish Chand Modi, In re (2022) 105 ITPJ (SG) 337 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Sapna Gupta, In re (2022) 105 ITPJ (SG) 337 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Vakao Theme Park LLP, In re (2022) 105 ITPJ (SG) 338 (AAR) 126 >>   
States GST & VAT : ADVANCE RULINGS - Allied Blenders & Distillers (P) Ltd., In re (2022) 105 ITPJ (SG) 340 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - Granules Usa Inc., In re (2022) 105 ITPJ (SG) 341 (AAR) 129 >>   
States GST & VAT : ADVANCE RULINGS - Rama Devi Guttikonda, In re (2022) 105 ITPJ (SG) 340 (AAR) 128 >>   
States GST & VAT : ADVANCE RULINGS - Siddhartha Constructions, In re (2022) 105 ITPJ (SG) 339 (AAR) 127 >>   
States GST & VAT : ADVANCE RULINGS - Siddhartha Constructions, In re (2022) 105 ITPJ (SG) 339 (AAR) 127 >>   
States GST & VAT : CASE LAW DIGESTS - Star Audio v. CTO (2022) 105 ITPJ (SG) 342 (Mad-HC) : 2022 TaxPub(VAT) 67 (Mad-HC) 130 >>   
States GST & VAT : CASE LAW DIGESTS - Jai Renga Mills Ltd. v. State of Tamil Nadu (2022) 105 ITPJ (SG) 342 (Mad-HC) : 2022 TaxPub(VAT) 65 (Mad-HC) 131 >>   
States GST & VAT : CASE LAW DIGESTS - Eureka Systems and Electrodes (P) Ltd. v. Asstt. Commissioner (ST) (2022) 105 ITPJ (SG) 342 (Mad-HC) : 2022 TaxPub(VAT) 15 (Mad-HC) 131 >>   
States GST & VAT : CASE LAW DIGESTS - Spilcare O Metaclen (P) Ltd. v. Dy. Sales Tax Officer (2022) 105 ITPJ (SG) 343 (Mad-HC) : 2022 TaxPub(VAT) 83 (Mad-HC) 132 >>   
States GST & VAT : CASE LAW DIGESTS - Sri Ganga Steel Enterprises (P) Ltd. v. CTO (2022) 105 ITPJ (SG) 344 (Mad-HC) : 2022 TaxPub(VAT) 55 (Mad-HC) 133 >>   
States GST & VAT : CASE LAW DIGESTS - Commercial Autosales (P) Ltd. v. CCT (2022) 105 ITPJ (SG) 346 (All-HC) : 2022 TaxPub(VAT) 58 (All-HC) 134 >>   
States GST & VAT : CASE LAW DIGESTS - S/S Tripathi Traders Devhat v. CCT (2022) 105 ITPJ (SG) 347 (All-HC) : 2022 TaxPub(VAT) 54 (All-HC) 135 >>   
States GST & VAT : ADVANCE RULINGS - Cosmic CRF Ltd., In re (2022) 105 ITPJ (SG) 348 (AAR) 136 >>   
CUSTOMS : NEWS YOU CAN USE - Free trade agreement to facilitate duty-free exports to UAE kicks off 138 >>   
CUSTOMS : NEWS YOU CAN USE - Several exporters get pending payments for shipments made to Russia 138 >>   
CUSTOMS : NEWS YOU CAN USE - India's exports up 37% at $18.79 billion till mid-April, shows data 139 >>   
CUSTOMS : STATUTES - Implementation of Notification No. 28/2021-Customs dated 24th April, 2021—Instruction No. 4/2022-Customs, dtd. 27-4-2022 [CBIC-190341/ 10/2022-TRU Section-CBEC] 140 >>   
CUSTOMS : STATUTES - Certain Goods Falling within First Schedule to the Customs Tariff Act, 1975—Exempt from Tax—Notification No. 21/2022-Customs, dtd. 13-4-2022 [F. No. CBIC-190354/288/2021-TRU] 141 >>   
CUSTOMS : STATUTES - Certain Goods Falling within First Schedule to the Customs Tariff Act, 1975—Exempt from Tax—Notification No. 22/2022-Customs, dtd. 30-4-2022 [F. No. CBIC-190354/223/2021–TRU] 141 >>   
CUSTOMS : STATUTES - Amendment in Several Notifications, Regarding—Notification No. 23/2022-Customs, dtd. 30-4-2022 [F. No. 354/10/2022-TRU] 143 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 11/2018-Customs, dated 2nd February, 2018—Notification No. 24/2022-Customs, dtd. 30-4-2022 [F. No. 354/10/2022 -TRU] 151 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 33/2022-Customs (N.T.), dtd. 13-4-2022 [F. No. 467/01/2022-Cus-V] 152 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of each of the Foreign Currencies into Indian Rupees and vice versa—Notification No. 34/2022-Customs (N.T.), dtd. 21-4-2022 [F.No. 468/01/2022-Cus.V] 154 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997—No. 35/2022-Customs (N.T.), dtd. 26-4-2022 [F.No. 394/66/ 2020-Cus(AS)] 155 >>   
CUSTOMS : STATUTES - Amendments in Notification No.34/2022-Customs (N.T.), dated 21st April, 2022, Regarding—Notification No. 36/2022-Customs (N.T.), dtd. 28-4-2022 [F.No.468/01/2022-Cus.V] 155 >>   
CUSTOMS : STATUTES - Amendments Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 37/2022-Customs (N.T.), dtd. 29-4-2022 [F. No. 467/01/2022-Cus-V] 156 >>   
CUSTOMS : STATUTES - Amendments in Notification No.34/2022-Customs (N.T.), dated 21st April, 2022, Regarding—Notification No.38/2022-Customs (N.T.), dtd. 29-4-2022 [F.No.468/01/2022-Cus.V] 158 >>   
CUSTOMS : STATUTES - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022—Notification No. 39/2022-Customs (N.T.), dtd. 30-4-2022 [F.No. 15020/4/202 158 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of each of Foreign Currencies into Indian Rupees and vice versa—Notification No. 40/2022-Customs (N.T.), dtd. 5-5-2022 [F.No. 468/01/2022-Cus.V] 186 >>   
CUSTOMS : STATUTES - Imposition of Anti-dumping Duty on Import of N N Dicyclohexyl Carbodiimide (DCC) originating in, or exported from China PR, Regarding—Notification No. 12/2022-Customs (ADD), dtd. 28-4-2022 [F. No. CBIC-190354/71/2022-TRU] 188 >>   
CUSTOMS : STATUTES - Revocation of Anti Dumping Duty Imposed on ‘Amoxycillin’ Originating in or Exported from China PR, Regarding—Notification No. 13/2022-Customs (ADD), dtd. 11-5-2022 [F. No. CBIC-190354/76/2022-TRU] 189 >>   
CUSTOMS : STATUTES - Imposition of Countervailing Duty on ‘Copper Tubes and Pipes” Originating in or Exported from Malaysia, Thailand and Vietnam—Notification No. 2/2022-Customs (CVD), dtd. 28-4-2022 [F. No. CBIC-190354/184/2021-TO(TRU-I)-CBEC] 190 >>   
CUSTOMS : CASE LAW DIGESTS - Akr Impex (P) Ltd. v. Zonal Director General of Foreign Trade (2022) 105 ITPJ (C) 414 (Mad-HC) : 2022 TaxPub(EX) 56 (Mad-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - AL Qahir International v. Commr. of Cus. (2022) 105 ITPJ (C) 407 (Mad-HC) : 2022 TaxPub(EX) 141 (Mad-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Amazon Wholesale India (P) Ltd., In re (2022) 105 ITPJ (C) 411 (AAR-Cus) : 2022 TaxPub(EX) 245 (AAR-Customs) : (2021) 378 ELT 377 (AAR-Customs) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Bhuvan Shipping Services v. Commr. of Cus. (2022) 105 ITPJ (C) 411 (Mad-HC) : 2022 TaxPub(EX) 65 (Mad-HC) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Biocon Ltd. v. Commr. of Central Tax (2022) 105 ITPJ (C) 405 (CESTAT-Bangalore) : 2022 TaxPub(EX) 5 (CESTAT-Bang) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Bombay Launch Services (P) Ltd. v. Commr. of Cus. (Import) (2022) 105 ITPJ (C) 409 (Mum-Trib) : 2022 TaxPub(EX) 67 (CESTAT-Mum) 197 >>   
CUSTOMS : CASE LAW DIGESTS - Brightway International v. UOI (2022) 105 ITPJ (C) 408 (AP-HC) : 2022 TaxPub(EX) 68 (AP-HC) : (2022) 379 ELT 163 (AP) 196 >>   
CUSTOMS : CASE LAW DIGESTS - CCE & Cus. v. C. Srinivas (2022) 105 ITPJ (C) 406 (Tel-HC) : 2022 TaxPub(EX) 347 (Telangana High Court-HC) 195 >>   
CUSTOMS : CASE LAW DIGESTS - Hindustan Urban Infrastructure Ltd. v. Pr. Commr. of Cus. (2022) 105 ITPJ (C) 410 (CESTAT-Hyd) : 2022 TaxPub(EX) 244 (CESTAT-Hyd) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Intimate Fashions (India) (P) Ltd. v. Addl. Director General of Foreign Trade (2022) 105 ITPJ (C) 413 (Mad-HC) : 2022 TaxPub(EX) 153 (Mad-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - M.K. Exim (India) Ltd. v. UOI (2022) 105 ITPJ (C) 412 (Raj-HC) : 2022 TaxPub(EX) 156 (Raj-HC) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Map Shipping & Co. v. Commr. of Customs (2022) 105 ITPJ (C) 408 (Mad-HC) : 2022 TaxPub(EX) 345 (Mad-HC) 197 >>   
CUSTOMS : CASE LAW DIGESTS - MRF Ltd. v. Commr. of Cus. (2022) 105 ITPJ (C) 405 (Bang-Trib) : 2022 TaxPub(EX) 165 (CESTAT-Bang) 193 >>   
CUSTOMS : CASE LAW DIGESTS - Nanda Glass Industry v. Commr. of Cus. (2022) 105 ITPJ (C) 406 (Mum-Trib) : 2022 TaxPub(EX) 168 (CESTAT-Mum) 194 >>   
CUSTOMS : CASE LAW DIGESTS - Nandini Devi & Ors. v. Khirod Kumari Devi & Ors. (2022) 105 ITPJ (C) 412 (Ori-HC) : 2022 TaxPub(EX) 169 (Ori-HC) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Vishesh Jain v. Department of Revenue Intelligence (2022) 105 ITPJ (C) 409 (Del-HC) : 2022 TaxPub(EX) 130 (Del-HC) 198 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Alok Ispat (P) Ltd. v. Pr. Commr., C.T., CE & Cus. (2022) 105 ITPJ (E) 418 (CESTAT-New Del) : 2022 TaxPub(EX) 238 (CESTAT-NDel) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Ambit Concrete (P) Ltd. v. Commr., CGST & CE (2022) 105 ITPJ (E) 416 (All-CESTAT) : 2022 TaxPub(EX) 48 (CESTAT-All) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Bhagwati Power and Steels Ltd. v. CCE & Cus. (2022) 105 ITPJ (E) 423 (CESTAT-New Delhi) : 2022 TaxPub(EX) 209 (CESTAT-NDel) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Kamal Singhania (2022) 105 ITPJ (E) 420 (Bom-HC) : 2021 TaxPub(EX) 764 (Bom-HC) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Century Metal Recycling (P) Ltd. v. Commr. of CGST (2022) 105 ITPJ (E) 420 (CESTAT-Chd) : 2022 TaxPub(EX) 7 (CESTAT-Chd) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CGST & CE v. SPS Steels Ltd. & Ors. (2022) 105 ITPJ (E) 422 (Ori-HC) : 2022 TaxPub(EX) 27 (Ori-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of Cus. v. Global Green Company Ltd. (2022) 105 ITPJ (E) 416 (Karn-HC) : 2022 TaxPub(EX) 247 (Karn-HC) 204 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Emcee Crowns (P) Ltd. v. Commr. of Central Tax (2022) 105 ITPJ (E) 422 (Karn-HC) : 2022 TaxPub(EX) 234 (Karn-HC) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Essel Propack Ltd. v. CCE & ST (2022) 105 ITPJ (E) 423 (Ahd-CESTAT) : 2021 TaxPub(EX) 871 (CESTAT-Ahd) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. CCE & ST (2022) 105 ITPJ (E) 421 (CESTAT-Ahd) : 2022 TaxPub(EX) 14 (CESTAT-Ahd) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Kerala Electrical & Allied Engineering Co. Ltd. v. CCE, Cus. & ST (2022) 105 ITPJ (E) 420 (Ker-HC) : 2022 TaxPub(EX) 21 (Ker-HC) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Magna Electro Castings Ltd. v. Commr. of GST & CE (2022) 105 ITPJ (E) 417 (CESTAT-Chennai) : 2022 TaxPub(EX) 23 (CESTAT-Chenn) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Nayara Energy Ltd. v. CCE & ST (2022) 105 ITPJ (E) 418 (CESTAT-Ahd) : 2022 TaxPub(EX) 25 (CESTAT-Ahd) 206 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - SK Pansari v. Pr. CCE & Cus. (2022) 105 ITPJ (E) 417 (CESTAT-New Del) : 2022 TaxPub(EX) 237 (CESTAT-NDel) 205 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Tripura Ispat (A Unit of Lohia Group) v. UOI & Ors. (2022) 105 ITPJ (E) 419 (Tripura-HC) : 2021 TaxPub(EX) 449 (Tripura High Court-HC) : (2021) 87 GSTR 463 (Tripura High Court) 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Turbhe Chemical (P) Ltd. v. CCE (2022) 105 ITPJ (E) 418 (Mum-Trib) : 2022 TaxPub(EX) 47 (CESTAT-Mum) 207 >>   
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