Please click on the below link to NITYA | Indirect Tax Bulletin | January 2023 | Week 3 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I January 2023 I Week 3

In this Weekly Bulletin, we have captured following:

Rulings

• Validity of SCN quashed by High Court to confiscate goods
• Non-applicability of Doctrine of Promissory Estoppel on export incentives
• Maintainability of offline appeal filed against Summary Order

Other Updates

• Rationalization of Composition Fee for non-fulfillment of export obligations under Advance Authorisation

Articles

• Imported weights and measures for self-consumption: An ‘Un-Registered’ Analysis by our Associate Partner, Aasmee Mangla, Senior Research Associate, Mr. Ashutosh Mishra and Executive, Ms. Sarita Mehra
• Taxability of Extra Neutral Alcohol: Eluding an Inevitable? by our Partner, Dharnendra Kumar Rana, Managing Associate, Mr. Sourabh Kumar and Associate, Mr. Shivam Kamra