- SC : Circular on merchant-exporter's entitlement to duty-drawback explanatory, applies retrospectively; Overturns HC
- CESTAT : Citing unambiguous IGST-notification, rules on rate applicable on lithium-ion batteries imported by Samsung
- HC : Criticizing ‘needless’ litigation, grants compensation after customs eschews DGFT's classification
- HC : GST invoice without customs duty disclosure valid for claiming duty drawback
- SC dismisses Revenue’s SLP over duty-drawback eligibility on unlocked/activated mobile phones
Expert Column
![]() Self-Assessment under Indirect Taxes & Refunds – A Three Body ProblemSparsh Bhargava (Advocate) |
![]() Exploring CBIC’s Clarification on Third-Party Invoicing under FTAsMr. Kaustuv Sen, Advocate |
![]() Recent SC-rulings on CENVAT Credit for Telecom Towers & GST ITC for Immovable Property ConstructionMr. K. Sivarajan, Chartered Accountant |
![]() SC Lays Down Principles For Testing Movability vs. ImmovabilityMr. Gajendra Maheshwari (Managing Partner, Reina Legal LLP) |
![]() The Canon Review– Decoding Different ‘Canons’ of Judgment- A Detailed AnalysisMs. Vanita Bhargava (Partner, Litigation & Dispute Resolution, Khaitan & Co) |
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