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    June 11, 2026   Case LawsGST
    Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
    June 11, 2026   Case LawsGST
    Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
    June 11, 2026   Case LawsGST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case LawsGST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case LawsGST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case LawsGST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    June 11, 2026   Case LawsGST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case LawsGST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case LawsGST
    Article 226 writs are not used for disputed contractual dues without a public law element.
    June 11, 2026   Case LawsGST
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    June 11, 2026   Case LawsGST
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    June 11, 2026   Case LawsGST
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    June 11, 2026   Case LawsIncome Tax
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
    June 11, 2026   Case LawsIncome Tax
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    June 11, 2026   Case LawsIncome Tax
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    June 11, 2026   Case LawsIncome Tax
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case LawsIncome Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case LawsIncome Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
    June 11, 2026   Case LawsIncome Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
    June 11, 2026   Case LawsIncome Tax
    Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
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    June 11, 2026   Case Laws GST
    Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
    June 11, 2026   Case Laws GST
    Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
    June 11, 2026   Case Laws GST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case Laws GST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case Laws GST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case Laws GST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    June 11, 2026   Case Laws GST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case Laws GST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case Laws GST
    Article 226 writs are not used for disputed contractual dues without a public law element.
    June 11, 2026   Case Laws GST
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    June 11, 2026   Case Laws GST
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    June 11, 2026   Case Laws GST
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    June 11, 2026   Case Laws Income Tax
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
    June 11, 2026   Case Laws Income Tax
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    June 11, 2026   Case Laws Income Tax
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    June 11, 2026   Case Laws Income Tax
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case Laws Income Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case Laws Income Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
    June 11, 2026   Case Laws Income Tax
    Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.

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      Home› Highlights › Customs › 2026 › June, 2026 › This
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      Customs

      System-based e-Scheduling for cargo examination on ICEGATE 2.0...

      System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.

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      CustomsJune 3, 2026Circulars
      System-based e-Scheduling for cargo examination on ICEGATE 2.0 enables importers, Customs Brokers and custodians to electronically schedule, view and reschedule examination of registered imported goods, with automated notifications and audit trails. Examination slots are allocated by the system based on availability, improving transparency, certainty and efficiency in physical examination. Rescheduling, holding or removal from the schedule is permitted only by the Assistant/Deputy Commissioner with recorded and justifiable reasons. The Examination Application also allows examiner assignment to custodian codes, while AC/DC officers can modify schedules and assigned examiners can mark examinations complete or incomplete.
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      ActsIncome Tax
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