- 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
 India’s Customs Tariff Policy: Clear, Unambiguous and Truly EvolvedAdarsh Somani, Partner, ELP |
 Budget 2021: Significant Curtailment of Form-C Benefits Under CST and ImpactSudipta Bhattacharjee, Partner, Khaitan & Co. |
 Underlying Theme of the Union Budget 2021 - Digitalization and Ease of Doing BusinessJignesh Ghelani, Partner, ELP |
 Customs- Budget 2021-22Ranjeet Mahtani, Partner, Dhruva Advisors LLP |
 Tariff Hikes- Budget 2021Sanjay Notani, Partner, ELP |
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