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    September 15, 2026   Circulars Customs
    Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
    September 15, 2026   Notes GST
    Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
    September 15, 2026   Case Laws Income Tax
    Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
    September 15, 2026   Case Laws GST
    Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.
    September 15, 2026   Case Laws GST
    Alternative GST remedies limit writ review where registration-cancellation disputes require factual examination by appellate authorities.
    September 15, 2026   Case Laws GST
    Retrospective input tax credit limitation extension protects eligible belated claims and requires reversal of time-barred credit disallowance.
    September 15, 2026   Case Laws GST
    Defective GST portal service justified condonation of delay, requiring the appellate authority to hear the appeal on merits.
    September 15, 2026   Case Laws GST
    Sufficient cause for delayed GST appeals permits merits review where portal placement prevented effective notice.
    September 15, 2026   Case Laws GST
    Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
    September 15, 2026   Case Laws GST
    Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
    September 15, 2026   Case Laws GST
    Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
    September 15, 2026   Case Laws GST
    Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
    September 15, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
    September 15, 2026   Case Laws GST
    E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
    September 15, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.
    September 15, 2026   Case Laws Income Tax
    Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
    September 15, 2026   Case Laws Income Tax
    Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
    September 15, 2026   Case Laws Income Tax
    Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
    September 15, 2026   Case Laws Income Tax
    Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
    September 15, 2026   Case Laws Income Tax
    Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
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September 15, 2026   Circulars Customs
Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
September 15, 2026   Notes GST
Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
September 15, 2026   Case Laws Income Tax
Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
September 15, 2026   Case Laws GST
Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.
September 15, 2026   Case Laws GST
Alternative GST remedies limit writ review where registration-cancellation disputes require factual examination by appellate authorities.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension protects eligible belated claims and requires reversal of time-barred credit disallowance.
September 15, 2026   Case Laws GST
Defective GST portal service justified condonation of delay, requiring the appellate authority to hear the appeal on merits.
September 15, 2026   Case Laws GST
Sufficient cause for delayed GST appeals permits merits review where portal placement prevented effective notice.
September 15, 2026   Case Laws GST
Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
September 15, 2026   Case Laws GST
Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
September 15, 2026   Case Laws GST
Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
September 15, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
September 15, 2026   Case Laws GST
E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
September 15, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.
September 15, 2026   Case Laws Income Tax
Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
September 15, 2026   Case Laws Income Tax
Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
September 15, 2026   Case Laws Income Tax
Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
September 15, 2026   Case Laws Income Tax
Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
September 15, 2026   Case Laws Income Tax
Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.

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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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