This document is the 281st issue of Tax Connect, published between 3rd and 23rd January 2021. It provides updates and case law analyses on various tax and trade regulations, including GST, FEMA, Income Tax, Customs, and DGFT. Key topics covered include the Faceless Penalty Scheme, ease of doing business reforms, and recent court decisions. This publication is ideal for tax professionals, businesses, and anyone needing to stay informed about the latest developments in Indian tax and trade law.