- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
CBIC notifies Sea Cargo Manifest and Transhipment (Fifth Amendment) Regulations, 2021; Modifies Rules relating to Registration of authorised carrier and its revocation (Rule 3), introduces Rule 3A for its surrender and new application to renew registration (Form-1A); Provide that if the authorised carrier is found to be inactive for a period of 1 year, the registration shall be deemed to be invalid; However, such registration can be renewed by the applicant after satisfying the Jurisdictional Commissioner that it is otherwise eligible for registration within 1 month of the date of receipt of the application
Notification No. 61/2021-Customs (N.T.) dated July 23, 2021
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