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    May 30, 2026   Case LawsIncome Tax
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    May 30, 2026   Case LawsIncome Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case LawsIncome Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
    May 30, 2026   Case LawsIncome Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    May 30, 2026   Case LawsIncome Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case LawsIncome Tax
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
    May 30, 2026   Case LawsIncome Tax
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    May 30, 2026   Case LawsCustoms
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    May 30, 2026   Case LawsCustoms
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    May 30, 2026   Case LawsCustoms
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    May 30, 2026   Case LawsCustoms
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    May 30, 2026   Case LawsIBC
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case LawsLaw of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
    May 30, 2026   Case LawsMoney Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case LawsIndian Laws
    Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
    May 30, 2026   Case LawsIndian Laws
    Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
    May 29, 2026   NotificationsMoney Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
    May 29, 2026   NotificationsMoney Laundering
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    May 29, 2026   CircularsGST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   CircularsGST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
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    May 30, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    May 30, 2026   Case Laws Income Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
    May 30, 2026   Case Laws Income Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    May 30, 2026   Case Laws Income Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case Laws Income Tax
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
    May 30, 2026   Case Laws Income Tax
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    May 30, 2026   Case Laws Customs
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    May 30, 2026   Case Laws Customs
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    May 30, 2026   Case Laws Customs
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    May 30, 2026   Case Laws Customs
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    May 30, 2026   Case Laws IBC
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case Laws Indian Laws
    Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
    May 30, 2026   Case Laws Indian Laws
    Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    May 29, 2026   Circulars GST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   Circulars GST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.

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      Home› Highlights › Customs › 2026 › May, 2026 › This
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      Customs

      IGST refunds withheld due to DGARM alerts continue to be...

      GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.

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      CustomsMay 27, 2026Circulars
      IGST refunds withheld due to DGARM alerts continue to be transmitted to GSTN under Rule 96 of the CGST Rules, and a new ICES function now allows Additional/Joint Commissioners to mark shipping bills for GST refund processing through the added "GST Refund to be processed by GSTN" option in the ADDL role. For cases covered under Rule 96(4)(a) and 4(b), the transmission role under sub-rules 5A and 5B is shifted to the Additional/Joint Commissioner level. Field formations must ensure approval for such transmission in accordance with existing legal provisions.
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      ActsIncome Tax
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