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
    Double taxation through rectification was impermissible where income already shown under proper heads was added again to business income.
    Bona fide return error defeats misreporting penalty where no specific statutory clause is identified in assessment.
    Interest computation in return processing restored for fresh factual verification and de novo adjudication.
    Revisional power under section 264 cannot worsen assessee's position; cash deposits explained from past salary savings.
    Fair market value of surrendered tenancy rights can determine cost of acquisition for redeveloped property gains
    Customs valuation enhancement fails when based on a retracted statement and non-comparable contemporaneous import invoices.
    Transportation charges and foreign-branch services were held outside service tax, while disclosed records defeated extended limitation.
    Negative list treatment for food grain transport without consignment notes defeats service tax and extended limitation demand.
    Arbitration clause confined to work-execution disputes; tax reimbursement claim under separate taxes clause was non-arbitrable on referral review.
    Financial intelligence sharing expanded to include the Directorate of Naval Intelligence under the PMLA notification.
    Common adjudicating authority appointed for specified customs show cause notices against an importer
    Export proceeds realisation period cut from fifteen months to nine months under amended FEMA export regulations.
    Standard claim, consent and proxy formats prescribed for personal guarantor insolvency resolution processes.
    Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
    Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
    Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
    Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
❯❯
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