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    March 13, 2026   Case Laws Income Tax
    Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
    March 13, 2026   Case Laws Income Tax
    Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
    March 13, 2026   Case Laws Income Tax
    Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
    March 13, 2026   Case Laws Customs
    Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
    March 13, 2026   Case Laws Customs
    Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
    March 13, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
    March 13, 2026   Case Laws Service Tax
    Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
    March 13, 2026   Case Laws Service Tax
    Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
    March 13, 2026   Case Laws VAT / Sales Tax
    Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.
    March 13, 2026   Case Laws Indian Laws
    Legally enforceable debt must be shown by corporate records; absent particulars, NI presumption and personal liability do not follow.
    March 13, 2026   Case Laws Indian Laws
    Presentation Period for Cheques: late presentation beyond six months bars Section 138 remedy; guarantee invocation requires contractual notice.
    March 12, 2026   Circulars Customs
    Automated Let Export Order: system-provided risk flag grants Auto LEO in ICES for eligible shipping bills, bypassing manual assessment.
    March 12, 2026   Circulars Customs
    Automated Out of Charge: system grants clearance when NCTC risk treatment applies, subject to assessment, duty and no officer Hold.
    March 12, 2026   Circulars Customs
    Deferred payment period extended to 30 days; system excludes holidays and requires Holiday Management updates for BOEs.
    March 12, 2026   Circulars Customs
    Supplementary IGM amendment under SCMTR: legacy 1.5 format retained until 31 March 2026 to allow testing and system readiness.
    March 12, 2026   Circulars Customs
    Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.
    March 12, 2026   Circulars SEBI
    Certification requirement for Persons Associated with Research Services eased: lighter NISM Series-XXV-A permitted for sales and non-core staff.
    March 12, 2026   Case Laws GST
    Reason to Believe requirement vitiated cash seizure; failure to give six month notice required return and payment with interest.
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March 13, 2026   Case Laws Income Tax
Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
March 13, 2026   Case Laws Income Tax
Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
March 13, 2026   Case Laws Income Tax
Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
March 13, 2026   Case Laws Customs
Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
March 13, 2026   Case Laws Customs
Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
March 13, 2026   Case Laws Money Laundering
Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
March 13, 2026   Case Laws Service Tax
Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
March 13, 2026   Case Laws Service Tax
Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
March 13, 2026   Case Laws VAT / Sales Tax
Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.
March 13, 2026   Case Laws Indian Laws
Legally enforceable debt must be shown by corporate records; absent particulars, NI presumption and personal liability do not follow.
March 13, 2026   Case Laws Indian Laws
Presentation Period for Cheques: late presentation beyond six months bars Section 138 remedy; guarantee invocation requires contractual notice.
March 12, 2026   Circulars Customs
Automated Let Export Order: system-provided risk flag grants Auto LEO in ICES for eligible shipping bills, bypassing manual assessment.
March 12, 2026   Circulars Customs
Automated Out of Charge: system grants clearance when NCTC risk treatment applies, subject to assessment, duty and no officer Hold.
March 12, 2026   Circulars Customs
Deferred payment period extended to 30 days; system excludes holidays and requires Holiday Management updates for BOEs.
March 12, 2026   Circulars Customs
Supplementary IGM amendment under SCMTR: legacy 1.5 format retained until 31 March 2026 to allow testing and system readiness.
March 12, 2026   Circulars Customs
Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.
March 12, 2026   Circulars SEBI
Certification requirement for Persons Associated with Research Services eased: lighter NISM Series-XXV-A permitted for sales and non-core staff.
March 12, 2026   Case Laws GST
Reason to Believe requirement vitiated cash seizure; failure to give six month notice required return and payment with interest.

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Customs

Mandatory filing of manifest and transhipment data must shift to...

Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.

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Customs June 20, 2026 Circulars
Mandatory filing of manifest and transhipment data must shift to the SCMTR platform, with legacy supplementary IGM/EGM filings being phased out. For Kolkata Sea Port, the supplementary IGM/EGM facility is to be disabled from 30.06.2026 because SCMTR filing remains below the specified threshold. Manual or automated legacy filings for modules already covered under SCMTR are to be discouraged and will not be accepted except in exceptional system-failure cases verified by the local Systems Manager. Stakeholders are warned that continued use of the supplementary process may cause processing delays for which the trade entity will be responsible.
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Acts Income Tax
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