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    October 1, 2026   Case Laws Money Laundering
    Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
    October 1, 2026   Case Laws Service Tax
    Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
    October 1, 2026   Case Laws Wealth-tax
    Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
    September 30, 2026   Notes IBC
    Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
    September 30, 2026   Notes GST
    Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppressi...
    September 30, 2026   Notes GST
    Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
    September 30, 2026   Notifications Income Tax
    Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
    September 30, 2026   Notifications Labour laws
    ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
    September 30, 2026   Circulars Income Tax
    Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
    September 30, 2026   Circulars Customs
    Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
    September 30, 2026   Case Laws GST
    Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
    September 30, 2026   Case Laws GST
    Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
    September 30, 2026   Case Laws GST
    Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
    September 30, 2026   Case Laws GST
    Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
    September 30, 2026   Case Laws GST
    Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
    September 30, 2026   Case Laws GST
    Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
    September 30, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain ...
    September 30, 2026   Case Laws GST
    Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
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October 1, 2026   Case Laws Money Laundering
Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
October 1, 2026   Case Laws Service Tax
Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
October 1, 2026   Case Laws Wealth-tax
Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.
September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
September 30, 2026   Notes GST
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
September 30, 2026   Notifications Income Tax
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.
September 30, 2026   Notifications Income Tax
Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
September 30, 2026   Notifications Income Tax
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
September 30, 2026   Case Laws GST
Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
September 30, 2026   Case Laws GST
Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
September 30, 2026   Case Laws GST
Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
September 30, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain enforceable.
September 30, 2026   Case Laws GST
Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Bail in an investigation into alleged customs and anti-dumping...

Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safeguards.

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Customs September 9, 2026 Case Laws DSC
Bail in an investigation into alleged customs and anti-dumping duty evasion through invalid certificates of origin was granted because the key evidence was documentary, relevant records had been seized, and further verification of supplier correspondence and Bills of Lading could continue without custodial confinement. Concerns over evidence tampering were addressed through safeguards requiring cooperation with the investigation, attendance when summoned, non-tampering with evidence, passport surrender, and restrictions on foreign travel.
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Acts Income Tax
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