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ITPJ Vol-99 Issue-4, 20-Jun-2021
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GST : NEWS YOU CAN USE - GST cuts on several Covid essentials; no change in tax on vaccines 2 >>   
GST : NEWS YOU CAN USE - GST Council likely to meet in July on compensation issue 2 >>   
GST : NEWS YOU CAN USE - UP govt favours GST cut on Covid items to facilitate patients: State FM 3 >>   
GST : NEWS YOU CAN USE - GST collections fall to an 8-month low in May; exceed Rs 1 trillion-mark 3 >>   
GST : NEWS YOU CAN USE - E-way bill generation slows 35% over April 4 >>   
GST : NEWS YOU CAN USE - GST compensation; Oppn-ruled states claim Rs 55,000-cr underestimation 4 >>   
GST : STATUTES - Provisions of Section 112 effective from1st June, 2021 - Regarding - Notification No. 16/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 6 >>   
GST : STATUTES - Amendment in Notification No. 83/2020 - Central Tax, dated 10th November, 2020 - Notification No. 17/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 6 >>   
GST : STATUTES - Amendments in Notification No. 13/2017 - Central Tax, dated 28th June, 2017 - Notification No. 18/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 7 >>   
GST : STATUTES - Further Amendments in Notification No. 76/2018 - Central Tax, dated 31st December, 2018 - Notification No. 19/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 8 >>   
GST : STATUTES - Further Amendments in Notification No. 4/2018-Central Tax, dated 23rd January, 2018 - Notification No. 20/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 10 >>   
GST : STATUTES - Further Amendments in Notification No. 73/2017 - Central Tax, dated 29th December, 2017 - Notification No. 21/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 11 >>   
GST : STATUTES - Waiver of the Amount of Late Fee Payable for Failure to Furnish Return in FORM GSTR-7 in Time - Regarding - Notification No. 22/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 12 >>   
GST : STATUTES - Further Amendment in Notification No.13/2020 - Central Tax, dated 21st March, 2020 - Notification No. 23/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 12 >>   
GST : STATUTES - Amendments in Notification No. 14/2021-Central Tax, dated 1st May, 2021 - Notification No. 24/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 13 >>   
GST : STATUTES - Further Amendments in Notification No. 21/2019-Central Tax, dated 23rd April, 2019 - Notification No. 25/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 14 >>   
GST : STATUTES - Amendment in Notification No. 11/2021-Central Tax, dated 1st May, 2021 - Notification No. 26/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 14 >>   
GST : STATUTES - Central Goods and Services Tax (Fifth Amendment) Rules, 2021 - Notification No. 27/2021 - Central Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 15 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 - Notification No. 01/2021 - Central Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021] 16 >>   
GST : STATUTES - Further Amendments in Notification No.11/2017-Central Tax (Rate), dated 28th June, 2017 - Notification No. 02/2021- Central Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021-TRU] 16 >>   
GST : STATUTES - Amendments in Notification No.06/2019-Central Tax (Rate), dated 29th March, 2019 - Notification No. 03/2021-Central Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021-TRU] 17 >>   
GST : STATUTES - Further Amendments in Notification No.11/2017-Central Tax (Rate), dated 28th June, 2017 - Notification No. 04/2021- Central Tax (Rate), dtd. 14-6-2021 [F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC] 18 >>   
GST : STATUTES - Exemption to Certain Goods from CGST - Regarding - Notification No. 05/2021-Central Tax (Rate), dtd. 14-6-2021 [F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC] 19 >>   
GST : STATUTES - Further Amendment in Notification No. 6/2017 - Integrated Tax, dated 28th June, 2017 - Notification No. 02/2021 - Integrated Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 20 >>   
GST : STATUTES - Further Amendments in Notification No.4/2019-Integrated Tax, dated 30th September, 2019 - Notification No. 03/2021- Integrated Tax, dtd. 2-6-2021 [F. No. 354/53/2021] 21 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017 - Notification No. 01/2021 - Integrated Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021] 22 >>   
GST : STATUTES - Further Amendments in Notification No.08/2017-Integrated Tax (Rate), dated 28th June, 2017 - Notification No. 02/2021- Integrated Tax (Rate), dtd. 2-6-2021 [F. No.354/53/2021 -TRU] 23 >>   
GST : STATUTES - Amendments in Notification No.06/2019-Integrated Tax (Rate), dated 29th March, 2019 - Notification No. 03/2021-Integrated Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021-TRU] 24 >>   
GST : STATUTES - Further Amendments in Notification No.08/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Notification No. 04/2021- Integrated Tax (Rate), dtd. 14-6-2021 [F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC] 24 >>   
GST : STATUTES - Certain Goods Exempted from Integrated Tax - Regarding - Notification No. 05/2021-Integrated Tax (Rate), dtd. 14-6-2021 [F.No. CBIC-190354/63/ 2021-TO(TRU-I)-CBEC] 25 >>   
GST : STATUTES - Further Amendment in Notification No. 10/2017 - Union Territory Tax, dated 30th June, 2017 - Notification No. 02/2021 - Union Territory Tax, dtd. 1-6-2021 [F. No. CBIC-20001/5/2021] 26 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Union territory Tax (Rate), dated 28th June, 2017 - Notification No. 01/2021 - Union territory Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021] 28 >>   
GST : STATUTES - Further Amendments in Notification No.11/2017-Union Territory Tax (Rate), dated 28th June, 2017 - Notification No. 02/2021- Union Territory Tax (Rate), dtd. 2-6-2021 [F. No.354/53/2021 -TRU] 28 >>   
GST : STATUTES - Amendments in Notification No.06/2019-Union Territory Tax (Rate), dated 29th March, 2019 - Notification No. 03/2021- Union Territory Tax (Rate), dtd. 2-6-2021 [F. No. 354/53/2021-TRU] 29 >>   
GST : STATUTES - Further Amendments in Notification No.11/2017-Union Territory Tax (Rate), dated 28th June, 2017 - Notification No. 04/2021- Union Territory Tax (Rate), dtd. 14-6-2021 [F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC] 30 >>   
GST : STATUTES - Certain Goods Exempted from UTGST - Regarding - Notification No. 05/2021-Union Territory Tax (Rate), dtd. 14-6-2021 [F.No. CBIC-190354/ 63/2021-TO(TRU-I)-CBEC] 31 >>   
GST : ARTICLE - Power of Appellate Authority to Condone Delay in Filing Appeal Beyond One Month - CA. SATYADEV PUROHIT 33 >>   
GST : ARTICLE - Taxability of Electricity Charges Recovered with Renting - AKASH PHOPHALIA 35 >>   
GST : ARTICLE - Finished Goods Destroyed in Fire - Need of Reversal of Input Tax Credit - BHUWAN PRAKASH 40 >>   
GST : ARTICLE - GST Amnesty Scheme and Rationalization of Late Fees - VIKAS AGARWAL 42 >>   
GST : ARTICLE - Lack of Nexus Between Input and Output Supply - Allowability of Input Tax Credit - DIVYA RATHI 44 >>   
GST : BOOK SECTION - E-Way Bill 48 >>   
GST : CASE LAW REPORTS - Amit Kumar v. State of Punjab & Anr. (2021) 99 ITPJ (G) 729 (P&H-HC) 93 >>   
GST : CASE LAW REPORTS - Anurag Suri v. The Director General of Goods & Services Tax Intelligence & Ors. (2021) 99 ITPJ (G) 718 (Ors-HC) 82 >>   
GST : CASE LAW REPORTS - Bharat Books Emporium v. Director, Veer Surendra Sai Institute of Medical Sciences & Research (2021) 99 ITPJ (G) 713 (Ors-HC) 77 >>   
GST : CASE LAW REPORTS - Electronics Mart India Ltd. v. UOI & Ors. (2021) 99 ITPJ (G) 735 (Del-HC) 99 >>   
GST : CASE LAW REPORTS - Ganpati Enterprise (Seller) v. State of U.P. & Ors. (2021) 99 ITPJ (G) 725 (All-HC) 89 >>   
GST : CASE LAW REPORTS - Golden Homes (P) Ltd. v. State Tax Officer (2021) 99 ITPJ (G) 739 (Mad-HC) 103 >>   
GST : CASE LAW REPORTS - H.R. Enterprises v. State of Rajasthan (2021) 99 ITPJ (G) 727 (Raj-HC) 91 >>   
GST : CASE LAW REPORTS - In Re : Nirmal Industries (P) Ltd. (2021) 99 ITPJ (G) 722 (CGST-Jp) 86 >>   
GST : CASE LAW REPORTS - In Re, NMDC Ltd. (2021) 99 ITPJ (G) 721 (Kar-Trib) 85 >>   
GST : CASE LAW REPORTS - Indra Singh Panwar v. Dy. Commr., CGST (2021) 99 ITPJ (G) 715 (Jp-Trib) 79 >>   
GST : CASE LAW REPORTS - Karnataka State Electronics Development Corporation Ltd., In re (2021) 99 ITPJ (G) 720 (Kar-HC) 84 >>   
GST : CASE LAW REPORTS - Kerala Communicators Cable Ltd. v. Addl. Director General (2021) 99 ITPJ (G) 730 (Ker-HC) 94 >>   
GST : CASE LAW REPORTS - Mahaveer Steel Industries v. State of Jharkhand (2021) 99 ITPJ (G) 717 (Jhar-HC) 81 >>   
GST : CASE LAW REPORTS - Manoj Kumar v. Asstt. Commr., CGST (2021) 99 ITPJ (G) 716 (Jp-Trib) 80 >>   
GST : CASE LAW REPORTS - Mohd. Sahil Jakir v. State of Gujarat (2021) 99 ITPJ (G) 726 (Guj-HC) 90 >>   
GST : CASE LAW REPORTS - Nand Lal Shaw v. UOI & Ors. (2021) 99 ITPJ (G) 732 (Cal-HC) 96 >>   
GST : CASE LAW REPORTS - Neeraj Ramkumar Tiwari v. State of Gujarat (2021) 99 ITPJ (G) 728 (Guj-HC) 92 >>   
GST : CASE LAW REPORTS - NMDC v. Authority for Advance Ruling (2021) 99 ITPJ (G) 731 (Kar-HC) 95 >>   
GST : CASE LAW REPORTS - Praful Nanji Satra v. State of Maharashtra (2021) 99 ITPJ (G) 719 (Bom-HC) 83 >>   
GST : CASE LAW REPORTS - Prakash Mica Exports (P) Ltd. v. State of Jharkhand & Ors. (2021) 99 ITPJ (G) 723 (Jhar-HC) 87 >>   
GST : CASE LAW REPORTS - Premsons Motor Udyog (P) Ltd. v. UOI (2021) 99 ITPJ (G) 734 (Jhar-HC) 98 >>   
GST : CASE LAW REPORTS - Saifee Developers v. Shanklesha Constructions (2021) 99 ITPJ (G) 714 (Bom-HC) 78 >>   
GST : CASE LAW REPORTS - Shrinandhidhall Mills India (P) Ltd. v. Senior Intelligence Officer (2021) 99 ITPJ (G) 736 (Mad-HC) 100 >>   
GST : CASE LAW REPORTS - Sonam Berlia v. State of Odisha & Ors. (2021) 99 ITPJ (G) 717 (Ors-HC) 81 >>   
GST : CASE LAW REPORTS - SPNN Business Services (P) Ltd. v. Commr. of Central Tax (GST) & Anr. (2021) 99 ITPJ (G) 737 (Del-HC) 101 >>   
GST : CASE LAW REPORTS - SSM Exports v. CCE, ST & CGST & Ors. (2021) 99 ITPJ (G) 738 (Del-HC) 102 >>   
GST : CASE LAW REPORTS - Tripti Singh v. State of Jharkhand (2021) 99 ITPJ (G) 724 (Jhar-HC) 88 >>   
GST : CASE LAW REPORTS - Usman M. v. Commr. of State GST (2021) 99 ITPJ (G) 733 (Ker-HC) 97 >>   
GST : CASE LAW REPORTS - Vectra Computer Solutions v. CCT (2021) 99 ITPJ (G) 735 (Mad-HC) 99 >>   
States GST & VAT : CASE LAW DIGESTS - K.R. Anand v. Commr. of CGST & Anr. (2021) 99 ITPJ (SG) 742 (Del-HC) : 2021 TaxPub(VAT) 122 (Del-HC) 106 >>   
States GST & VAT : ADVANCE RULINGS - Ahmedabad Municipal Transport Service, In re (2021) 99 ITPJ (SG) 747 (AAR) 111 >>   
States GST & VAT : ADVANCE RULINGS - Apar Industries Ltd., In re (2021) 99 ITPJ (SG) 743 (AAR) 107 >>   
States GST & VAT : ADVANCE RULINGS - Apar Industries Ltd., In re (2021) 99 ITPJ (SG) 746 (AAR) 110 >>   
States GST & VAT : ADVANCE RULINGS - Aristo Bullion (P) Ltd., In re (2021) 99 ITPJ (SG) 748 (AAR) 112 >>   
States GST & VAT : ADVANCE RULINGS - Enpay Transformer Components India (P) Ltd., In re (2021) 99 ITPJ (SG) 745 (AAR) 109 >>   
States GST & VAT : ADVANCE RULINGS - Gujarat Co-Operative Milk Marketing Federation Ltd., In re (2021) 99 ITPJ (SG) 745 (AAR) 109 >>   
States GST & VAT : ADVANCE RULINGS - I-Tech Plast India (P) Ltd., In re (2021) 99 ITPJ (SG) 755 (AAR) 119 >>   
States GST & VAT : ADVANCE RULINGS - Kunal Structure India (P) Ltd., In re (2021) 99 ITPJ (SG) 754 (AAR) 118 >>   
States GST & VAT : ADVANCE RULINGS - Manoj Bhagwan Mansukhani, In re (2021) 99 ITPJ (SG) 744 (AAR) 108 >>   
States GST & VAT : ADVANCE RULINGS - National Institute of Design, In re (2021) 99 ITPJ (SG) 753 (AAR) 117 >>   
States GST & VAT : ADVANCE RULINGS - Shalby Ltd., In re (2021) 99 ITPJ (SG) 753 (AAR) 117 >>   
States GST & VAT : ADVANCE RULINGS - Shilchar Technologies Ltd., In re (2021) 99 ITPJ (SG) 752 (AAR) 116 >>   
States GST & VAT : ADVANCE RULINGS - Trelleborg Marine Systems India (P) Ltd., In re (2021) 99 ITPJ (SG) 750 (AAR) 114 >>   
States GST & VAT : ADVANCE RULINGS - Unlimited Unnati (P) Ltd., In re (2021) 99 ITPJ (SG) 749 (AAR) 113 >>   
States GST & VAT : ADVANCE RULINGS - Vadilal Industries Ltd., In re (2021) 99 ITPJ (SG) 748 (AAR) 112 >>   
States GST & VAT : ADVANCE RULINGS - Vikram A Sarabhai Community Science Centre, In re (2021) 99 ITPJ (SG) 743 (AAR) 107 >>   
States GST & VAT : ADVANCE RULINGS - Concepts India, In re (2021) 99 ITPJ (SG) 756 (AAR) 120 >>   
States GST & VAT : ADVANCE RULINGS - Shiroki Technico India (P.) Ltd., In re (2021) 99 ITPJ (SG) 756 (AAR) 120 >>   
States GST & VAT : ADVANCE RULINGS - Bharat Earth Movers Ltd., In re (2021) 99 ITPJ (SG) 758 (AAR) 122 >>   
States GST & VAT : ADVANCE RULINGS - Kou-Chan Technologies (P) Ltd., In re (2021) 99 ITPJ (SG) 758 (AAR) 122 >>   
States GST & VAT : ADVANCE RULINGS - SKF Boilers & Driers (P) Ltd., In re (2021) 99 ITPJ (SG) 760 (AAR) 124 >>   
States GST & VAT : ADVANCE RULINGS - Sri Puttahalagaiah G.H., In re (2021) 99 ITPJ (SG) 761 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Hadi Power Systems, In re (2021) 99 ITPJ (SG) 761 (AAR) 125 >>   
States GST & VAT : ADVANCE RULINGS - Analytica Chemie Inc., In re (2021) 99 ITPJ (SG) 762 (AAR) 126 >>   
States GST & VAT : CASE LAW DIGESTS - Satyam Cineplexes Ltd. v. State of M.P. & Ors. (2021) 99 ITPJ (SG) 763 (MP-HC) : 2021 TaxPub(VAT) 137 (MP-HC) 127 >>   
States GST & VAT : CASE LAW DIGESTS - Sunny Stars Hotels (P) Ltd. v. State of Bihar (2021) 99 ITPJ (SG) 764 (Pat-HC) : 2021 TaxPub(VAT) 63 (Pat-HC) 129 >>   
States GST & VAT : ADVANCE RULINGS - Karaikal Port (P) Ltd., In re (2021) 99 ITPJ (SG) 766 (AAR) 130 >>   
States GST & VAT : ADVANCE RULINGS - Kalyan Jewellers India Ltd., In re (2021) 99 ITPJ (SG) 767 (AAR) 131 >>   
States GST & VAT : CASE LAW DIGESTS - Asstt. Commr. (CT) v. Vinayaga Agencies (2021) 99 ITPJ (SG) 769 (Mad-HC) : 2021 TaxPub(VAT) 43 (Mad-HC) : (2021) 84 GSTR 83 (Mad) 133 >>   
States GST & VAT : CASE LAW DIGESTS - Bonfiglioli Transmissions (P) Ltd. v. Asstt. CCT (2021) 99 ITPJ (SG) 770 (Mad-HC) : 2021 TaxPub(VAT) 128 (Mad-HC) 134 >>   
States GST & VAT : CASE LAW DIGESTS - India Switch Company (P) Ltd. v. Dy. CTO (2021) 99 ITPJ (SG) 770 (Mad-HC) : 2021 TaxPub(VAT) 120 (Mad-HC) 135 >>   
States GST & VAT : CASE LAW DIGESTS - J.K. Fashions (P) Ltd. v. Asstt. CCT (2021) 99 ITPJ (SG) 768 (Mad-HC) : 2021 TaxPub(VAT) 131 (Mad-HC) 133 >>   
States GST & VAT : CASE LAW DIGESTS - Sri Sarada Textiles Processors (P) Ltd. v. Asstt. CIT (2021) 99 ITPJ (SG) 771 (Mad-HC) : 2021 TaxPub(VAT) 134 (Mad-HC) 136 >>   
States GST & VAT : CASE LAW DIGESTS - State of Tamil Nadu v. S.S. Fabs (2021) 99 ITPJ (SG) 768 (Mad-HC) : 2021 TaxPub(VAT) 130 (Mad-HC) 132 >>   
States GST & VAT : CASE LAW DIGESTS - Pankaj Behari Saha v. State of Tripura (2021) 99 ITPJ (SG) 773 (Triputa-HC) : 2021 TaxPub(VAT) 127 (Tripura High Court-HC) 138 >>   
CUSTOMS : NEWS YOU CAN USE - Exports up 52.39% to $7.71 bn during June 1-7 on healthy shipments growth 140 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 28/2021-Customs, dated 24th April, 2021 - Notification No. 31/2021-Customs, dtd. 31-5-2021 [F.No. CBIC-190354/37/ 2021-TO(TRU-I)-CBEC(Pt-I)] 141 >>   
CUSTOMS : STATUTES - Exemption to Certain Specific Goods from Levy of Integrated Goods and Services Tax Act - Regarding - Notification No. 32/2021-Customs, dtd. 31-5-2021 [F.No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)] 141 >>   
CUSTOMS : STATUTES - Notification No. 30/2021-Customs, dated 1st May, 2021 - Rescinded - Notification No. 33/2021-Customs, dtd. 14-6-2021 [F.No. CBIC-190354/63/ 2021-TO(TRU-I)-CBEC] 142 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 - Notification No. 49 /2021-Customs (N.T.), dtd. 31-5-2021 [F. No. 467/01/2021-Cus-V] 143 >>   
CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Third Amendment) Regulations, 2021 - No. 50/2021-Customs (N.T.), dtd. 31-5-2021 [F. No. 450/58/2015- Cus IV(Pt)] 145 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and Vice Versa - Notification No.51/2021 - Customs (N.T.), dtd. 3-6-2021 [F.No. 468/01/2021-Cus.V] 145 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Import of ‘Methyl Acetoacetate’ - Notification No. 31/2021-Customs (ADD), dtd. 29-5-2021 [F. No. CBIC-190354/31/2021-TO(TRU-I)-CBEC] 147 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 23/2016-Customs (ADD), dated 6th June, 2016 - Notification No. 32/2021 -Customs (ADD), dtd. 3-6-2021 [F. No. CBIC-190354/17/2021-TO(TRU-I)-CBEC] 149 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 6/2016-Customs (ADD), dated 8th March, 2016 - Notification No. 33/2021 -Customs (ADD), dtd. 3-6-2021 [F. No. CBIC-190354/16/2021-TO(TRU-I)-CBEC] 150 >>   
CUSTOMS : STATUTES - Appointment of Common Adjudicating Authority - Regarding - Notification No. 28/2021-Customs (N.T./CAA/DRI), dtd. 7-6-2021 [F. No. DRI/HQ-CI/50D/CAA-12/2021] 151 >>   
CUSTOMS : STATUTES - Amendment in ad hoc Exemption Order No. 4/2021-Customs, dated 3rd May, 2021 - Ad hoc Exemption Order No. 5/2021-Customs, dtd. 31-5-2021 [F.No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)] 154 >>   
CUSTOMS : CASE LAW DIGESTS - Acme Ware Housing (P) Ltd. v. Pr. Commr. (2021) 99 ITPJ (C) 792 (Mad-HC) : 2020 TaxPub(EX) 1082 (Mad-HC) 156 >>   
CUSTOMS : CASE LAW DIGESTS - Asalam Khan v. CCE & Cus., CGST (2021) 99 ITPJ (C) 793 (New Del-Trib) : 2021 TaxPub(EX) 93 (CESTAT-NDel) 158 >>   
CUSTOMS : CASE LAW DIGESTS - Asia Pacific Commodities Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 797 (Hyd-Trib) : 2020 TaxPub(EX) 976 (CESTAT-Hyd) 161 >>   
CUSTOMS : CASE LAW DIGESTS - Balkrishna Industries Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 796 (Guj-HC) : 2021 TaxPub(EX) 94 (Guj-HC) 161 >>   
CUSTOMS : CASE LAW DIGESTS - CC v. Koushik Cargo (P) Ltd. (2021) 99 ITPJ (C) 800 (Bang-Trib) : 2021 TaxPub(EX) 134 (CESTAT-Bang) 164 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Pitchai Karuppiah (2021) 99 ITPJ (C) 794 (Mad-HC) : 2021 TaxPub(EX) 160 (Mad-HC) 158 >>   
CUSTOMS : CASE LAW DIGESTS - Exotic Decor (P) Ltd. v. Designated Authority (2021) 99 ITPJ (C) 792 (New Del-Trib) : 2021 TaxPub(EX) 139 (CESTAT-NDel) 156 >>   
CUSTOMS : CASE LAW DIGESTS - Goodmatric Export (P) Ltd. & Anr. v. UOI & Ors. (2021) 99 ITPJ (C) 792 (Bom-HC) : 2021 TaxPub(EX) 103 (Bom-HC) : (2021) 376 ELT 31 (Bom) 157 >>   
CUSTOMS : CASE LAW DIGESTS - Ingram Micro India (P) Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 799 (Chen-Trib) : 2020 TaxPub(EX) 988 (CESTAT-Chenn) 164 >>   
CUSTOMS : CASE LAW DIGESTS - Interglobe Aviation Ltd. v. Commr. of Cus. (2021) 99 ITPJ (C) 798 (New Del-Trib) : 2021 TaxPub(EX) 101 (CESTAT-NDel) : (2021) 9 GSTPT 67 (CESTAT-NDel) 163 >>   
CUSTOMS : CASE LAW DIGESTS - Karna Paper Mills v. Commr. of Cus. (2021) 99 ITPJ (C) 797 (Mad-HC) : 2020 TaxPub(EX) 1056 (Mad-HC) 162 >>   
CUSTOMS : CASE LAW DIGESTS - M.S. Glass Traders (P) Ltd. v. Commr. of Cus. (Appeals) (2021) 99 ITPJ (C) 796 (Kol-Trib) : 2020 TaxPub(EX) 1048 (CESTAT-Kol) 160 >>   
CUSTOMS : CASE LAW DIGESTS - Prashant Trading Co. v. CCE (2021) 99 ITPJ (C) 795 (Mum-Trib) : 2020 TaxPub(EX) 1055 (CESTAT-Mum) 159 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Central Coalfields Ltd. v. Cus. Excise & Appellate Tribunal (2021) 99 ITPJ (E) 804 (Jhar-HC) : 2021 TaxPub(EX) 228 (Jhar-HC) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Chemplast Sanmar Ltd. v. CCE (2021) 99 ITPJ (E) 806 (Mad-HC) : 2021 TaxPub(EX) 229 (Mad-HC) 171 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Fabrimax Engineering (P) Ltd. v. CCE (2021) 99 ITPJ (E) 803 (Mum-Trib) : 2021 TaxPub(EX) 231 (CESTAT-Mum) 168 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Growmore Ceramics (P) Ltd v. CCE & ST (2021) 99 ITPJ (E) 805 (Ahd-Trib) : 2021 TaxPub(EX) 310 (CESTAT-Ahd) 169 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Hindalco Industries Ltd. v. Asstt./Dy. Commr., CGST & Cx. (2021) 99 ITPJ (E) 802 (Rn-Trib) : 2021 TaxPub(EX) 233 (Commercial Appeal- GST) 166 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Hyundai Steel India (P) Ltd. v. Commr. of GST & CE (2021) 99 ITPJ (E) 802 (Chen-Trib) : 2021 TaxPub(EX) 314 (CESTAT-Chenn) 167 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Messers CTM Technical Textiles Ltd. v. UOI (2021) 99 ITPJ (E) 807 (Guj-HC) : 2021 TaxPub(EX) 53 (Guj-HC) 172 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Responsive Industries Ltd. v. Commr. of CGST & CE (2021) 99 ITPJ (E) 805 (Mum-Trib) : 2021 TaxPub(EX) 308 (CESTAT-Mum) 170 >>   
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