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    October 6, 2026   Circulars Customs
    Online Customs refund re-filing requires rectification of deficiencies; manual applications for returned claims will not be accepted.
    October 6, 2026   Circulars Customs
    Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.
    October 6, 2026   Case Laws GST
    Monetary-limit compliance governs departmental GST appeals; Commissioner authorisation alone does not establish an exception or permit merits review.
    October 6, 2026   Case Laws GST
    Electronic Cash Ledger balances do not end GST interest for prior periods until debit discharges delayed GSTR-3B liabilities.
    October 6, 2026   Case Laws GST
    Technical textile classification places laminated HDPE geomembrane under the lower GST rate from the effective date.
    October 6, 2026   Case Laws GST
    GST classification of outdoor playground and gym equipment distinguishes sports goods from physical-exercise equipment and bearings.
    October 6, 2026   Case Laws Income Tax
    Tax payable threshold under Section 276CC prevents prosecution where liability is unestablished and non-filing lacks wilful intent.
    October 6, 2026   Case Laws Income Tax
    Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
    October 6, 2026   Case Laws Income Tax
    Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
    October 6, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
    October 6, 2026   Case Laws Income Tax
    Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
    October 6, 2026   Case Laws Income Tax
    Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
    October 6, 2026   Case Laws Income Tax
    Berry Ratio rejected for jewellery manufacturing; receivables interest depends on customer-credit parity and binding book-profit directions.
    October 6, 2026   Case Laws Income Tax
    Jurisdictional satisfaction for concealment penalty cannot be created later by substituting a distinct penal provision after assessment.
    October 6, 2026   Case Laws Income Tax
    Delayed trade receivables require independent arm's length benchmarking after the agreed credit period, using currency-appropriate interest rates.
    October 6, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
    October 6, 2026   Case Laws Income Tax
    Arm's length pricing of captive electricity follows the distribution licensee's supply rate, while penalty initiation challenges remain premature.
    October 6, 2026   Case Laws Income Tax
    Pass-through associated enterprise purchases require no arm's length adjustment where credit notes align prices with the unrelated supplier.
    October 6, 2026   Case Laws Income Tax
    Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
    October 6, 2026   Case Laws Income Tax
    Tax withholding on settlement compensation requires an identified statutory obligation before a disallowance can arise.
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October 6, 2026   Circulars Customs
Online Customs refund re-filing requires rectification of deficiencies; manual applications for returned claims will not be accepted.
October 6, 2026   Circulars Customs
Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.
October 6, 2026   Case Laws GST
Monetary-limit compliance governs departmental GST appeals; Commissioner authorisation alone does not establish an exception or permit merits review.
October 6, 2026   Case Laws GST
Electronic Cash Ledger balances do not end GST interest for prior periods until debit discharges delayed GSTR-3B liabilities.
October 6, 2026   Case Laws GST
Technical textile classification places laminated HDPE geomembrane under the lower GST rate from the effective date.
October 6, 2026   Case Laws GST
GST classification of outdoor playground and gym equipment distinguishes sports goods from physical-exercise equipment and bearings.
October 6, 2026   Case Laws Income Tax
Tax payable threshold under Section 276CC prevents prosecution where liability is unestablished and non-filing lacks wilful intent.
October 6, 2026   Case Laws Income Tax
Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of stale proceedings.
October 6, 2026   Case Laws Income Tax
Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
October 6, 2026   Case Laws Income Tax
Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
October 6, 2026   Case Laws Income Tax
Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
October 6, 2026   Case Laws Income Tax
Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
October 6, 2026   Case Laws Income Tax
Berry Ratio rejected for jewellery manufacturing; receivables interest depends on customer-credit parity and binding book-profit directions.
October 6, 2026   Case Laws Income Tax
Jurisdictional satisfaction for concealment penalty cannot be created later by substituting a distinct penal provision after assessment.
October 6, 2026   Case Laws Income Tax
Delayed trade receivables require independent arm's length benchmarking after the agreed credit period, using currency-appropriate interest rates.
October 6, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated facts.
October 6, 2026   Case Laws Income Tax
Arm's length pricing of captive electricity follows the distribution licensee's supply rate, while penalty initiation challenges remain premature.
October 6, 2026   Case Laws Income Tax
Pass-through associated enterprise purchases require no arm's length adjustment where credit notes align prices with the unrelated supplier.
October 6, 2026   Case Laws Income Tax
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the actual transfer year.
October 6, 2026   Case Laws Income Tax
Tax withholding on settlement compensation requires an identified statutory obligation before a disallowance can arise.

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GST

Personal hearing before an adverse GST order is required to...

Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.

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GST September 11, 2026 Case Laws HC
Personal hearing before an adverse GST order is required to satisfy principles of natural justice. Where the State cannot establish that an opportunity of hearing was granted, a challenge based on procedural unfairness is sustainable. An adverse GST order issued without such hearing is liable to be quashed, while the Department may pass a fresh order only after providing a proper opportunity of hearing.
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