- 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) 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 |
.jpg) 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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