- CESTAT : Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’
- HC : Quashes revival of VAT Assessment against Indian Oil- Adani JV citing statutory procedural infractions
- CESTAT : (LB): No mechanism to transition blocked cesses into GST; Cash refund not allowed u/s 142(3)
- SC restores excise demand on Cotton fabrics processed with ‘aid of power’; Allows Revenue’s appeal
- SC : Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’
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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