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    June 20, 2026   CircularsCustoms
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   CircularsCustoms
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    June 20, 2026   CircularsCustoms
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    June 20, 2026   Case LawsGST
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
    June 20, 2026   Case LawsGST
    Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
    June 20, 2026   Case LawsGST
    Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
    June 20, 2026   Case LawsGST
    Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
    June 20, 2026   Case LawsGST
    Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
    June 20, 2026   Case LawsGST
    Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
    June 20, 2026   Case LawsIncome Tax
    Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
    June 20, 2026   Case LawsIncome Tax
    Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
    June 20, 2026   Case LawsIncome Tax
    Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
    June 20, 2026   Case LawsIncome Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case LawsIncome Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case LawsIncome Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case LawsIncome Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case LawsIncome Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case LawsIncome Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case LawsIncome Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case LawsIncome Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
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    June 20, 2026   Circulars Customs
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   Circulars Customs
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    June 20, 2026   Circulars Customs
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    June 20, 2026   Case Laws GST
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
    June 20, 2026   Case Laws GST
    Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
    June 20, 2026   Case Laws GST
    Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
    June 20, 2026   Case Laws GST
    Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
    June 20, 2026   Case Laws GST
    Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
    June 20, 2026   Case Laws GST
    Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
    June 20, 2026   Case Laws Income Tax
    Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
    June 20, 2026   Case Laws Income Tax
    Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
    June 20, 2026   Case Laws Income Tax
    Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
    June 20, 2026   Case Laws Income Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case Laws Income Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case Laws Income Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case Laws Income Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case Laws Income Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case Laws Income Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case Laws Income Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.

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      Home› Highlights › Customs › 2026 › June, 2026 › This
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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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      CustomsJune 20, 2026Circulars
      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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      ActsIncome Tax
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