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    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
    Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
    Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
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    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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      Show cause notices in FORM GST DRC-01 and demand orders in FORM...

      Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.

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      GST - StatesJune 23, 2026Circulars
      Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.

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      ActsIncome Tax