Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Conditional restoration of GST registration follows ex parte cancellation when pending returns and dues are regularised
    Substance over form in exemption registration: wrong code application required reconsideration under the new circular for fresh assessment.
    Non-consideration of section 153D approval challenge led to remand of the tribunal order for fresh decision
    CSR donations can qualify for Chapter VI-A deduction, while section 14A needs exempt income and the 2022 amendment is prospective
    DRP conformity requirement invalidates final assessment orders that ignore partial relief and repeat draft additions
    Related party transactions filter governs comparable selection in transfer pricing; verification remitted and penalty initiation treated as premature.
    Reassessment beyond three years needs clear nexus to escaped income; wholesale two-zeroes additions were rejected.
    Extended reassessment limitation operates prospectively, so a notice issued after six years was held time-barred.
    Treaty-rate relief for dividend distribution tax and MFN benefit recognised, with several TP disallowances deleted.
    Transfer pricing consistency deletes management fee adjustment; verification remands on double addition, TDS credit and interest issues.
    Provisional release of seized gold turns on licit possession and redemption rights, subject to safeguards and bond conditions.
    Tariff classification of casino vessel denied passenger-vessel exemptions, while disputed valuation costs were mostly excluded.
    IBC clean slate principle bars pre-resolution collateral proceedings and supports writ maintainability despite alternative remedy
    Amalgamated Special Economic Zone notification supersedes prior SEZ notifications and records the notified land parcels in Tamil Nadu.
    GST appeal limitation: first day excluded and calendar-month computation kept the appeal within the condonable period.
    Export of services and royalty-related input tax credit supported refund, while turnover issues went back for reconsideration
    GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
    Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
    Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
    Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

CGST Zones must establish structured coordination with State...

Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination across CGST Zones.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST August 5, 2026 Circulars
CGST Zones must establish structured coordination with State Mining Authorities to obtain periodic information on illegal mining, mineral transportation, seizures, lease violations and excess extraction. Each Zone must designate a nodal officer, analyse received intelligence for possible suppression of taxable supplies, non-registration, undervaluation, tax short payment, wrongful input tax credit and other GST violations, and initiate action where warranted under the CGST Act and rules. Relevant intelligence must be shared with jurisdictional Commissionerates or DGGI formations, and periodic meetings must review the mechanism and resolve operational issues. Field formations must circulate and strictly implement these directions.

Topics

Acts Income Tax