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    April 18, 2026   Notifications DGFT
    Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.
    April 18, 2026   Notifications SEBI
    Fit and proper criteria tightened for intermediaries, with new disclosure, hearing, replacement, and divestment requirements.
    April 18, 2026   Case Laws GST
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    April 18, 2026   Case Laws GST
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    April 18, 2026   Case Laws Income Tax
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    April 18, 2026   Case Laws Income Tax
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April 18, 2026   Notifications DGFT
Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.
April 18, 2026   Notifications SEBI
Fit and proper criteria tightened for intermediaries, with new disclosure, hearing, replacement, and divestment requirements.
April 18, 2026   Case Laws GST
GST transit detention upheld where false e-way bill declaration and defective delivery challan justified penalty.
April 18, 2026   Case Laws GST
Natural justice in ITC mismatch disputes requires consideration of reconciliation material before disallowance can be sustained.
April 18, 2026   Case Laws GST
Retrospective GST explanation and composite supply classification require fresh assessment after determining the true nature of supplies.
April 18, 2026   Case Laws GST
GST cross-empowerment and disputed classification must be challenged in appeal, not writ, where suppression is alleged.
April 18, 2026   Case Laws GST
No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.
April 18, 2026   Case Laws GST
Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
April 18, 2026   Case Laws GST
Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
April 18, 2026   Case Laws GST
Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
April 18, 2026   Case Laws GST
Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
April 18, 2026   Case Laws GST
Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
April 18, 2026   Case Laws GST
Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
April 18, 2026   Case Laws Income Tax
Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
April 18, 2026   Case Laws Income Tax
Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
April 18, 2026   Case Laws Income Tax
Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
April 18, 2026   Case Laws Income Tax
Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
April 18, 2026   Case Laws Income Tax
Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
April 18, 2026   Case Laws Income Tax
Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
April 18, 2026   Case Laws Income Tax
Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.

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Customs

Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, is...

Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.

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Customs June 8, 2026 Circulars
Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, is appointed as custodian for import, export and transshipped goods handled at the Haldia Dock Complex. The notice is issued under Section 45 of the Customs Act, 1962, and gives the port custody responsibility for goods handled at that terminal.
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Acts Income Tax
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