- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
- HC : By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires
- SC : Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales
- SC : Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29
- SC : Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test
Expert Column
.jpg) Exemption Entries – More Elbow for InterpretationS. Rahul Jain, Joint Partner, Lakshmikumaran & Sridharan Attorneys |
 Supreme Court’s Decision in Canon India – A Final Nail in the DRI’s Coffin?Sai Prashanth, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
 Finance Act 2021- A Glimpse into the Future of Indirect Tax DisputesGopal Mundhra |
 The Legal Quandary Surrounding Taxability of Grant-in-AidShubham Vijay, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
 Legality of Demand Raised on Account of Mismatch Between ST & IT ReturnsSarthak Garg, CA |
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