Indirect Taxes

SC rejects review petition filed against ruling which upheld legislative competence of state govt. to levy tax on lotteries.

State of Meghalaya v. State of Karnataka – [2022] 142 taxmann.com 6 (SC).

HC directed dept. to deposit amount debited from bank of assessee without its permission with Registrar of Court.

Pradeep Kumar Siddha v. Union of India – [2022] 141 taxmann.com 538 (Bombay).

New system generated centralised examination orders for Bills of Entry to be implemented w.e.f. 05-09-2022.

Circular No. 16/2022 – Customs dated 29-08-2022.

DGFT revises export policy of wheat, flour, maida, rava, wholemeal, and resultant atta to prohibited.

Notification No. 30/2015-2020 dated 27-08-2022.

IBC overrides Customs Act, in case of any conflict between the two, rules SC.

Sundaresh Bhatt, Liquidator of ABG Shipyard v. Central Board of Indirect Taxes and Customs – [2022] 141 taxmann.com 471 (SC).

Carrying goods from barges to ship and vice versa was taxable under ‘Transportation of Coastal goods and Goods Transported through National Waterways and Inland Water Service’ with effect from 01-09-2009 only.

Commissioner of Service Tax v. Adani Enterprises Ltd. – [2022] 141 taxmann.com 462 (SC).