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ITPJ Vol-97 Issue-4, 20-Feb-2021
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GST : NEWS YOU CAN USE - 15th FC report; Annual GST losses hit Rs 4 trillion on lower rates 2 >>   
GST : NEWS YOU CAN USE - States' GST revenue shortfall to be lower due to better collections in last months; Finance Secy 2 >>   
GST : STATUTES - Standard Operating Procedure (SOP) for Implementation of the Provision of Suspension of Registrations Under Sub-Rule (2A) of Rule 21A of CGST Rules, 2017—Regarding—Circular No. 145/01/2021-GST, dtd. 11-2-2021 [CBEC-20/06/01/2021-GST] 3 >>   
GST : ARTICLES - Budget 2021-22 Proposals Vis-a-Vis GST Law—CA. AKASH PHOPHALIA 5 >>   
GST : ARTICLES - No Detention Under Section 129 of CGST Act on Sheer Distrust of Mis-Classification of Goods—KUSH KALRA 7 >>   
GST : ARTICLES - Different Assessments Under GST—DIVYA RATHI 11 >>   
GST : ARTICLES - Goods Supplied Within India and Billing Done in Foreign Currency—Applicable Rate of Foreign Exchange—CA. SATYADEV PUROHIT 18 >>   
GST : ARTICLES - Classification and Rate of Tax on Purified Drinking Water—PURNENDU SAHAI 21 >>   
GST : CASE LAW REPORTS - AJE India (P) Ltd. v. UOI & Ors. (2021) 97 ITPJ (G) 717 (Bom-HC) 38 >>   
GST : CASE LAW REPORTS - Awadkrupa Plastomech (P) Ltd. v. UOI (2021) 97 ITPJ (G) 708 (Guj-HC) 30 >>   
GST : CASE LAW REPORTS - AY Trading Company & Anr. v. Director General of GST (Intelligence) (2021) 97 ITPJ (G) 757 (MP-HC) 74 >>   
GST : CASE LAW REPORTS - Bhajanlal Malaram (Asuram) Bishnoi v. State of Gujarat (2021) 97 ITPJ (G) 726 (Guj-HC) 46 >>   
GST : CASE LAW REPORTS - Bikas @ Vikas Sarawgi v. State of Odisha (2021) 97 ITPJ (G) 732 (Ori-HC) 51 >>   
GST : CASE LAW REPORTS - Bon Cargos (P) Ltd. v. Asstt. STO (2021) 97 ITPJ (G) 720 (Ker-HC) 40 >>   
GST : CASE LAW REPORTS - Deendayal Port Trust v. UOI (2021) 97 ITPJ (G) 736 (Guj-HC) 55 >>   
GST : CASE LAW REPORTS - DGGI v. Reema Tandon (2021) 97 ITPJ (G) 727 (Pat-HC) 46 >>   
GST : CASE LAW REPORTS - Director General of Anti-Profiteering v. Caroa Properties, LLP (2021) 97 ITPJ (G) 742 (NAPA) 60 >>   
GST : CASE LAW REPORTS - Glow Grow Health & Beauty (P) Ltd. v. State of Kerala (2021) 97 ITPJ (G) 760 (Ker-HC) 77 >>   
GST : CASE LAW REPORTS - Gopinath Dombla v. Navkar Associates (2021) 97 ITPJ (G) 743 (NAPA) 61 >>   
GST : CASE LAW REPORTS - Heavy Metal & Tubes (India) (P) Ltd. v. Pr. Commr. of Cus. (2021) 97 ITPJ (G) 704 (Guj-HC) 26 >>   
GST : CASE LAW REPORTS - Himanshu Balram Gupta v. UOI (2021) 97 ITPJ (G) 715 (Guj-HC) 36 >>   
GST : CASE LAW REPORTS - Hiten Jayendrakumar Mandaliya v. State of Gujarat (2021) 97 ITPJ (G) 736 (Guj-HC) 54 >>   
GST : CASE LAW REPORTS - In re, Dileep Potteries (P) Ltd. (2021) 97 ITPJ (G) 707 (JP-Trib) 29 >>   
GST : CASE LAW REPORTS - In re, Dileep Trading Corporation (2021) 97 ITPJ (G) 706 (CGST(A)-JP) 28 >>   
GST : CASE LAW REPORTS - In re, Sri Kanakadurga Rice & Flour Mill (2021) 97 ITPJ (G) 702 (AP-Trib) 24 >>   
GST : CASE LAW REPORTS - In re, Sunil Enterprises (2021) 97 ITPJ (G) 719 (JP-Trib) 39 >>   
GST : CASE LAW REPORTS - In Re, Vaachi International (P) Ltd. (2021) 97 ITPJ (G) 705 (AP-Trib) 27 >>   
GST : CASE LAW REPORTS - Inder Partap Singh v. State of Haryana (2021) 97 ITPJ (G) 735 (P&H-HC) 54 >>   
GST : CASE LAW REPORTS - Kamlesh Steels v. Dy. STO & Ors. (2021) 97 ITPJ (G) 721 (Tel-HC) 41 >>   
GST : CASE LAW REPORTS - Maansarovar Motors (P) Ltd. v. Asstt. Commr. (2021) 97 ITPJ (G) 745 (Mad-HC) 63 >>   
GST : CASE LAW REPORTS - Messers SB Traders v. State of Gujarat (2021) 97 ITPJ (G) 718 (Guj-HC) 39 >>   
GST : CASE LAW REPORTS - Metrolite Roofing (P) Ltd. & Ors. v. Dy. Commr. of Central Tax & CE (2021) 97 ITPJ (G) 758 (Ker-HC) 75 >>   
GST : CASE LAW REPORTS - Naval Kumar v. CGST (2021) 97 ITPJ (G) 724 (Pat-HC) 44 >>   
GST : CASE LAW REPORTS - Neeru Varshney v. Lifestyle International (P) Ltd. (2021) 97 ITPJ (G) 744 (NAPA) 61 >>   
GST : CASE LAW REPORTS - P.V. Rao v. Senior Intelligence Officer & Ors. (2021) 97 ITPJ (G) 714 (Del-Trib) 35 >>   
GST : CASE LAW REPORTS - Pr. Commr., Central Tax & CE v. Sudharshan 35 MM (2021) 97 ITPJ (G) 741 (NAPA) 59 >>   
GST : CASE LAW REPORTS - Pradeep Kumar v. Fusion Buildtech (P) Ltd. (2021) 97 ITPJ (G) 744 (NAPA) 62 >>   
GST : CASE LAW REPORTS - Rahul Sharma v. J.K. Helene Curtis Ltd. (2021) 97 ITPJ (G) 739 (NAPA) 57 >>   
GST : CASE LAW REPORTS - Rajender Meena v. Logix Infrastructure (P) Ltd. (2021) 97 ITPJ (G) 737 (NAPA) 56 >>   
GST : CASE LAW REPORTS - Rajesh Arora v. UOI (2021) 97 ITPJ (G) 733 (Raj-HC) 52 >>   
GST : CASE LAW REPORTS - Royale Edible Company v. STO (2021) 97 ITPJ (G) 759 (Ker-HC) 76 >>   
GST : CASE LAW REPORTS - Sangeeteha Match Works v. STO (2021) 97 ITPJ (G) 716 (Mad-HC) 37 >>   
GST : CASE LAW REPORTS - Shiv Shakti Textiles v. State of Gujarat (2021) 97 ITPJ (G) 722 (Guj-HC) 41 >>   
GST : CASE LAW REPORTS - Som Nath v. State of Punjab (2021) 97 ITPJ (G) 725 (P&H-HC) 45 >>   
GST : CASE LAW REPORTS - State Bank of India v. Asstt. Commr. of CGST (2021) 97 ITPJ (G) 713 (C(A)-JP) 34 >>   
GST : CASE LAW REPORTS - Sun Pharma Laboratories Ltd. v. UOI (2021) 97 ITPJ (G) 703 (SIK-Trib) 25 >>   
GST : CASE LAW REPORTS - World Home Textiles Inc. v. Addl. Commr. (Appeals) (2021) 97 ITPJ (G) 759 (Mad-HC) 76 >>   
GST : CASE LAW REPORTS - Zaveri & Co. (P) Ltd. v. UOI (2021) 97 ITPJ (G) 761 (Guj-HC) 78 >>   
STATES GST & VAT : ADVANCE RULINGS - Consulting Engineers Group Ltd., In re (2021) 97 ITPJ (SG) 766 (AAR) 82 >>   
STATES GST & VAT : ADVANCE RULINGS - Deccan Tobacco Company, In re (2021) 97 ITPJ (SG) 764 (AAR) 80 >>   
STATES GST & VAT : ADVANCE RULINGS - KPC Projects Ltd., In re (2021) 97 ITPJ (SG) 766 (AAR) 82 >>   
STATES GST & VAT : ADVANCE RULINGS - Leprosy Mission Trust India, In re (2021) 97 ITPJ (SG) 765 (AAR) 81 >>   
STATES GST & VAT : ADVANCE RULINGS - Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement Products), In re (2021) 97 ITPJ (SG) 768 (AAR) 84 >>   
STATES GST & VAT : CASE LAW DIGESTS - Pankaj Metals v. State of Gujarat (2021) 97 ITPJ (SG) 769 (Guj-HC) : 2021 TaxPub(VAT) 24 (Guj-HC) 85 >>   
STATES GST & VAT : ADVANCE RULINGS - Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust, In re (2021) 97 ITPJ (SG) 770 (AAR) 86 >>   
STATES GST & VAT : ADVANCE RULINGS - Dolphine Die Cast (P) Ltd., In re (2021) 97 ITPJ (SG) 772 (AAR) 88 >>   
STATES GST & VAT : ADVANCE RULINGS - Hombale Constructions & Estates (P) Ltd., In re (2021) 97 ITPJ (SG) 773 (AAR) 89 >>   
STATES GST & VAT : ADVANCE RULINGS - ID Fresh Food (India) (P) Ltd., In re (2021) 97 ITPJ (SG) 777 (AAR) 93 >>   
STATES GST & VAT : ADVANCE RULINGS - Maarq Spaces (P) Ltd., In re (2021) 97 ITPJ (SG) 773 (AAR) 89 >>   
STATES GST & VAT : ADVANCE RULINGS - Mother Earth Environ Tech (P) Ltd., In re (2021) 97 ITPJ (SG) 776 (AAR) 92 >>   
STATES GST & VAT : ADVANCE RULINGS - Page Industries Ltd., In re (2021) 97 ITPJ (SG) 778 (AAR) 93 >>   
STATES GST & VAT : ADVANCE RULINGS - Sai Motors, In re (2021) 97 ITPJ (SG) 770 (AAR) 86 >>   
STATES GST & VAT : ADVANCE RULINGS - Tata Coffee Ltd., In re (2021) 97 ITPJ (SG) 774 (AAR) 90 >>   
STATES GST & VAT : ADVANCE RULINGS - Wework India Management (P) Ltd., In re (2021) 97 ITPJ (SG) 776 (AAR) 91 >>   
STATES GST & VAT : CASE LAW DIGESTS - S.P. Fabricators (P) Ltd. v. State of Karnataka (2021) 97 ITPJ (SG) 779 (Karn-HC) : 2021 TaxPub(VAT) 18 (Karn-HC) 95 >>   
STATES GST & VAT : ADVANCE RULINGS - Dynamic Techno Medicals (P) Ltd., In re (2021) 97 ITPJ (SG) 780 (AAR) 96 >>   
STATES GST & VAT : ADVANCE RULINGS - Eco Wood (P) Ltd., In re (2021) 97 ITPJ (SG) 781 (AAR) 97 >>   
STATES GST & VAT : ADVANCE RULINGS - George Jacob, In re (2021) 97 ITPJ (SG) 782 (AAR) 98 >>   
STATES GST & VAT : ADVANCE RULINGS - Jabalpur Hotels (P) Ltd., In re (2021) 97 ITPJ (SG) 784 (AAR) 100 >>   
STATES GST & VAT : ADVANCE RULINGS - Methodex Systems (P) Ltd., In re (2021) 97 ITPJ (SG) 783 (AAR) 99 >>   
STATES GST & VAT : ADVANCE RULINGS - Vippy Industries Ltd., In re (2021) 97 ITPJ (SG) 783 (AAR) 99 >>   
STATES GST & VAT : ADVANCE RULINGS - Amogh Ramesh Bhatawadekar, In re (2021) 97 ITPJ (SG) 788 (AAR) 104 >>   
STATES GST & VAT : ADVANCE RULINGS - H. P. Sales India (P) Ltd., In re. (2021) 97 ITPJ (SG) 787 (AAR) 103 >>   
STATES GST & VAT : ADVANCE RULINGS - Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha Ma Amravati, In re (2021) 97 ITPJ (SG) 790 (AAR) 106 >>   
STATES GST & VAT : ADVANCE RULINGS - Ordnance Factory Bhandara, In re. (2021) 97 ITPJ (SG) 785 (AAR) 101 >>   
STATES GST & VAT : ADVANCE RULINGS - Prettl Automotive India (P) Ltd., In re (2021) 97 ITPJ (SG) 791 (AAR) 107 >>   
STATES GST & VAT : ADVANCE RULINGS - Safset Agencies (P) Ltd., In re (2021) 97 ITPJ (SG) 787 (AAR) 103 >>   
STATES GST & VAT : ADVANCE RULINGS - Soma Mohite Joint Venture, In re (2021) 97 ITPJ (SG) 788 (AAR) 104 >>   
STATES GST & VAT : ADVANCE RULINGS - Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati, In re (2021) 97 ITPJ (SG) 791 (AAR) 106 >>   
STATES GST & VAT : CASE LAW DIGESTS - Gopal Ramourti v. State of Maharashtra & Ors. (2021) 97 ITPJ (SG) 792 (Bom-HC) : 2021 TaxPub(VAT) 27 (Bom-HC) 108 >>   
STATES GST & VAT : ADVANCE RULINGS - Gaurish Sharma, In re (2021) 97 ITPJ (SG) 794 (AAR) 109 >>   
STATES GST & VAT : ADVANCE RULINGS - Sushi Pet Nutriscience, In re (2021) 97 ITPJ (SG) 795 (AAR) 110 >>   
STATES GST & VAT : CASE LAW DIGESTS - Bygging India Ltd. v. Asstt. CCT (2021) 97 ITPJ (SG) 797 (Telangana-HC) : 2021 TaxPub(VAT) 22 (Telangana High Court-HC) 112 >>   
STATES GST & VAT : CASE LAW DIGESTS - Kaleesuwari Refinery (P) Ltd. v. CTO (2021) 97 ITPJ (SG) 796 (Telanga-HC) : 2021 TaxPub(VAT) 5 (Telangana High Court-HC) 112 >>   
STATES GST & VAT : CASE LAW DIGESTS - Roxy Agencies v. Appellate Dy. CCT (2021) 97 ITPJ (SG) 796 (Telangana-HC) : 2021 TaxPub(VAT) 2 (Telangana High Court-HC) 111 >>   
STATES GST & VAT : ADVANCE RULINGS - Heavy Vehicles Factory, In re (2021) 97 ITPJ (SG) 800 (AAR) 114 >>   
STATES GST & VAT : ADVANCE RULINGS - In Re : Rajesh Rama Varma (2021) 97 ITPJ (SG) 799 (AAR) 113 >>   
STATES GST & VAT : ADVANCE RULINGS - Inventaa Led Lights (P) Ltd., In re (2021) 97 ITPJ (SG) 801 (AAR) 115 >>   
STATES GST & VAT : ADVANCE RULINGS - Sumeet Facilities Ltd., In re (2021) 97 ITPJ (SG) 801 (AAR) 115 >>   
STATES GST & VAT : CASE LAW DIGESTS - AVS Tech Building Solution India (P) Ltd. v. Pr. CIT (2021) 97 ITPJ (SG) 806 (Mad-HC) : 2020 TaxPub(VAT) 266 (Mad-HC) 119 >>   
STATES GST & VAT : CASE LAW DIGESTS - Devi Marine Food Export (P) Ltd. v. Asstt. CCT (2021) 97 ITPJ (SG) 803 (Mad-HC) : 2020 TaxPub(VAT) 270 (Mad-HC) 117 >>   
STATES GST & VAT : CASE LAW DIGESTS - Pharma Fabrikon v. Asstt. CCT (2021) 97 ITPJ (SG) 804 (Mad-HC) : 2021 TaxPub(VAT) 26 (Mad-HC) 118 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sankara Traders v. CTO (2021) 97 ITPJ (SG) 804 (Mad-HC) : 2021 TaxPub(VAT) 23 (Mad-HC) 118 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sri Subramanian Industries v. Pr. CIT (2021) 97 ITPJ (SG) 805 (Mad-HC) : 2021 TaxPub(VAT) 25 (Mad-HC) 119 >>   
STATES GST & VAT : CASE LAW DIGESTS - United Processors v. STO (2021) 97 ITPJ (SG) 802 AP-HC) : 2021 TaxPub(VAT) 6 (Mad-HC) 116 >>   
STATES GST & VAT : ADVANCE RULINGS - In Re : Uttarakhand Forest Development Corporation (2021) 97 ITPJ (SG) 807 (AAR) 120 >>   
STATES GST & VAT : ADVANCE RULINGS - In Re : Uttarakhand Forest Development Corporation (2021) 97 ITPJ (SG) 808 (AAR) 121 >>   
STATES GST & VAT : CASE LAW DIGESTS - B.S. Enterprises v. CCT (2021) 97 ITPJ (SG) 810 (All-HC) : 2020 TaxPub(VAT) 267 (All-HC) 123 >>   
STATES GST & VAT : CASE LAW DIGESTS - Mondelez India Foods (P) Ltd. v. CCT (2021) 97 ITPJ (SG) 809 (All-HC) : 2020 TaxPub(VAT) 269 (All-HC) 122 >>   
CUSTOMS : NEWS YOU CAN USE - Anti-dumping duties, countervailing duties altered to put brakes on cheap imports 125 >>   
CUSTOMS : NEWS YOU CAN USE - Customs duty hike to make electronics items more expensive 125 >>   
CUSTOMS : NEWS YOU CAN USE - Exports rise 5.4% in January; trade deficit narrows to $14.75 billion 126 >>   
CUSTOMS : STATUTES - Systemic Improvements Regarding Modification in the Bond (B-17) Execution Process—Regarding—Circular No. 03/2021-Customs, dtd. 3-2-2021 [F.No. DGEP/EOU/40/2017] 127 >>   
CUSTOMS : STATUTES - Amendments in Several Notifications—Regarding—Notification No. 16/2021-Customs, dtd. 5-2-2021 [F. No.334/02/2021-TRU] 128 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dtd. 3-8-2001—Notification No. 13/2021-Customs (N.T.), dtd. 2-2-2021 [F. No. 467/01/ 2021-Cus-V] 130 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees—Regarding—Notification No.14/2021 - Customs (N.T.), dtd. 4-2-2021 [F.No. 468/01/2021-Cus.V] 131 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 36/2001-Customs (N.T.), dtd. 3-8-2001—Notification No. 15/2021-Customs (N.T.), dtd. 5-2-2021 [F. No. 467/01/ 2021-Cus-V] 133 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudication Authority—Regarding—Notification No. 13/2021-Customs (N.T./CAA/Extension/DRI), dtd. 1-2-2021 [F. No. DRI/HQ-CI/50D/CAA-5/2021] 134 >>   
CUSTOMS : STATUTES - Period for the Purposes of Determination of Duty or Interest Under Section 28(8) of the Act—Extension Thereof—Notification No. 14/2021-Customs (N.T./CAA/Extension/DRI), dtd. 2-2-2021 [F. No. DRI/HQ-CI/50D/ CAA-6/2021] 135 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 64/2020–Customs (N.T./CAA/DRI), dt. 14-12-2020—Notification No. 15/2021-Customs (N.T./CAA/DRI), dtd. 9-2-2021 [F. No. DRI/HQ-CI/50D/CAA-48/2020] 137 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 66/2020–Customs (N.T./CAA/DRI), dt. 14-12-2020—Notification No. 16/2021-Customs (N.T./CAA/DRI), dtd. 9-2-2021 [F. No. DRI/HQ-CI/50D/CAA-47/2020] 137 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority—Regarding—Notification No. 17/2021-Customs (N.T./CAA/DRI), dtd. 9-2-2021 [F. No. DRI/HQ-CI/50D/CAA-4/2021] 137 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Ashwini Kumar alias Amanullah (2021) 97 ITPJ (C) 838 (New-Del-Trib) : 2020 TaxPub(EX) 1039 (CESTAT-NDel) 148 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Magal Engg. Tech (P) Ltd. (2021) 97 ITPJ (C) 837 (Mad-HC) : 2020 TaxPub(EX) 1078 (Mad-HC) 147 >>   
CUSTOMS : CASE LAW DIGESTS - Daikin Air-Conditioning India (P) Ltd. v. Pr. Commr. of Cus. (2021) 97 ITPJ (C) 843 (Mum-Trib) : 2020 TaxPub(EX) 1032 (CESTAT-Mum) 152 >>   
CUSTOMS : CASE LAW DIGESTS - Exim Incorporation v. UOI & Ors. (2021) 97 ITPJ (C) 835 (Bom-HC) : 2020 TaxPub(EX) 1092 (Bom-HC) 145 >>   
CUSTOMS : CASE LAW DIGESTS - Ford India (P) Ltd. v. Commr. of Cus. (2021) 97 ITPJ (C) 841 (Chen-Trib) : 2020 TaxPub(EX) 1077 (CESTAT-Chenn) 150 >>   
CUSTOMS : CASE LAW DIGESTS - International Aircon (P) Ltd. v. Commr. of Cus. (2021) 97 ITPJ (C) 842 (Mum-Trib) : 2020 TaxPub(EX) 1050 (CESTAT-Mum) 151 >>   
CUSTOMS : CASE LAW DIGESTS - Manoj Kumar Soni & Anr. (Second Bail) v. UOI (2021) 97 ITPJ (C) 833 (All-HC) : 2020 TaxPub(EX) 1079 (All-HC) 142 >>   
CUSTOMS : CASE LAW DIGESTS - Nikom Copper & Conductors (P) Ltd. v. UOI & Ors. (2021) 97 ITPJ (C) 834 (Bom-HC) : 2020 TaxPub(EX) 1088 (Bom-HC) 144 >>   
CUSTOMS : CASE LAW DIGESTS - Orient Sales v. UOI (2021) 97 ITPJ (C) 840 (All-HC) : 2020 TaxPub(EX) 1080 (All-HC) 149 >>   
CUSTOMS : CASE LAW DIGESTS - Padmavati Industries v. Commissioner of Customs (Preventive) (2021) 97 ITPJ (C) 833 (RAJ-HC) : 2020 TaxPub(EX) 964 (Raj-HC) 143 >>   
CUSTOMS : CASE LAW DIGESTS - Rahul Rajvaidya v. Customs, Central Excise & Service Tax (2021) 97 ITPJ (C) 838 (MP-HC) : 2020 TaxPub(EX) 1087 (MP-HC) 147 >>   
CUSTOMS : CASE LAW DIGESTS - Sab Agency v. Pr. Commr. of Cus. (General) (2021) 97 ITPJ (C) 840 (Bom-HC) : 2020 TaxPub(EX) 1084 (Bom-HC) 149 >>   
CUSTOMS : CASE LAW DIGESTS - Samyak Jewels (P) Ltd. v. UOI & Ors. (2021) 97 ITPJ (C) 835 (Bom-HC) : 2020 TaxPub(EX) 1044 (Bom-HC) 144 >>   
CUSTOMS : CASE LAW DIGESTS - SP Associates v. Commr. of Cus. (2021) 97 ITPJ (C) 836 (Mum-Trib) : 2020 TaxPub(EX) 1093 (CESTAT-Mum) 146 >>   
CUSTOMS : CASE LAW DIGESTS - Unibourne Food Ingredients LLP v. CC (2021) 97 ITPJ (C) 839 (Ahd-Trib) : 2020 TaxPub(EX) 1083 (CESTAT-Ahd) 148 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Agri infra cess of Rs 2.5 on petrol and Rs 4 on diesel 154 >>   
CENTRAL EXCISE : STATUTES - Amendments in Notification No. 13/2017-Central Excise (N.T.), dtd. 9-06-2017—Notification No. 01 /2021-Central Excise (N.T.) dtd. 4-2-2021 [F.No. 137/10/2020-Service Tax] 155 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Badrinarain Alloys & Steels Ltd. v. CCE & ST (2021) 97 ITPJ (E) 855 (Kol-Trib) : 2020 TaxPub(EX) 1066 (CESTAT-Kol)  163 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE, Cus. & ST v. Cera Boards & Doors (2021) 97 ITPJ (E) 848 (SC) : 2020 TaxPub(EX) 1072 (SC) 156 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of GST & CE v. JSW Steel Ltd. (2021) 97 ITPJ (E) 848 (Mad-HC) : 2020 TaxPub(EX) 1073 (Mad-HC) 157 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Gaurav Mungad v. Commr. of CGST, Excise & Cus. (2021) 97 ITPJ (E) 854 (New-Del-Trib) : 2020 TaxPub(EX) 1060 (CESTAT-NDel) 162 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - H.S. Builders v. CCE, Cus., ST (2021) 97 ITPJ (E) 850 (Kol-Trib) : 2020 TaxPub(EX) 1062 (CESTAT-Kol) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. CCE (2021) 97 ITPJ (E) 852 (Mum-Trib) : 2020 TaxPub(EX) 1063 (CESTAT-Mum) 160 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Jai Balaji Industries Ltd. v. Commr. of CGST & CE (2021) 97 ITPJ (E) 851 (Kol-Trib) : 2020 TaxPub(EX) 1014 (CESTAT-Kol) 159 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Premier Cotton Textiles v. Commr. of CGST (2021) 97 ITPJ (E) 849 (Mad-HC) : 2020 TaxPub(EX) 1070 (Mad-HC) 158 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Riddhi Siddhi Gluco Biols Ltd. v. CC, CE & ST (2021) 97 ITPJ (E) 853 (Bang-Trib) : 2020 TaxPub(EX) 1067 (CESTAT-Bang) 161 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Steel Products Ltd. v. CCE (2021) 97 ITPJ (E) 854 (Kol-Trib) : 2020 TaxPub(EX) 1074 (CESTAT-Kol)  162 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Wilson Paper Mills (P) Ltd. & Ors. v. CCE & ST (2021) 97 ITPJ (E) 851 (Ahd-Trib) : 2020 TaxPub(EX) 1059 (CESTAT-Ahd) 160 >>   
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