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    May 27, 2026   CircularsCustoms
    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    May 27, 2026   CircularsCustoms
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    May 27, 2026   Case LawsGST
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    May 27, 2026   Case LawsGST
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    May 27, 2026   Case LawsGST
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
    May 27, 2026   Case LawsGST
    Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
    May 27, 2026   Case LawsGST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case LawsGST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    May 27, 2026   Case LawsGST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case LawsIncome Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    May 27, 2026   Case LawsIncome Tax
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case LawsIncome Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    May 27, 2026   Case LawsIncome Tax
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    May 27, 2026   Case LawsIncome Tax
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case LawsIncome Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case LawsIncome Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case LawsIncome Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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    May 27, 2026   Circulars Customs
    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    May 27, 2026   Circulars Customs
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    May 27, 2026   Case Laws GST
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    May 27, 2026   Case Laws GST
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    May 27, 2026   Case Laws GST
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
    May 27, 2026   Case Laws GST
    Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
    May 27, 2026   Case Laws GST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case Laws GST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    May 27, 2026   Case Laws GST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case Laws Income Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    May 27, 2026   Case Laws Income Tax
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case Laws Income Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    May 27, 2026   Case Laws Income Tax
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    May 27, 2026   Case Laws Income Tax
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.

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      Home› Highlights › GST - States › 2026 › May, 2026 › This
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      GST - States

      Monetary limits continue to govern departmental filing of...

      GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.

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      GST - StatesMay 29, 2026Circulars
      Monetary limits continue to govern departmental filing of appeals, applications and special leave petitions under the UPGST framework: GSTAT matters below Rs. 20,00,000, High Court matters below Rs. 1,00,00,000 and Supreme Court matters below Rs. 2,00,00,000 are ordinarily not to be pursued. The limits do not apply where a provision, rule, regulation, order, notification, direction or circular is treated as unconstitutional, or where the dispute concerns valuation, classification, refunds, place of supply, recurring interpretative issues, adverse costs or observations, or any matter the Commissioner considers necessary in the interest of justice or revenue. Zonal Law Committees are to review first appellate orders, meet at least twice monthly, record minutes and identify cases for appeal or best-practice circulation.
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