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    September 22, 2026   Notes Income Tax
    Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-...
    September 22, 2026   Case Laws GST
    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
    September 22, 2026   Case Laws GST
    Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
    September 22, 2026   Case Laws GST
    Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
    September 22, 2026   Case Laws GST
    E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
    September 22, 2026   Case Laws GST
    Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
    September 22, 2026   Case Laws GST
    Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
    September 22, 2026   Case Laws GST
    GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
    September 22, 2026   Case Laws GST
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
    September 22, 2026   Case Laws GST
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    September 22, 2026   Case Laws GST
    Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
    September 22, 2026   Case Laws GST
    Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
    September 22, 2026   Case Laws GST
    Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
    September 22, 2026   Case Laws GST
    Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
    September 22, 2026   Case Laws GST
    COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
    September 22, 2026   Case Laws GST
    Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
    September 22, 2026   Case Laws Income Tax
    Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services be...
    September 22, 2026   Case Laws Income Tax
    Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
    September 22, 2026   Case Laws Income Tax
    Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
    September 22, 2026   Case Laws Income Tax
    Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
September 22, 2026   Case Laws GST
Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
September 22, 2026   Case Laws GST
Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
September 22, 2026   Case Laws GST
E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
September 22, 2026   Case Laws GST
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation guidelines.
September 22, 2026   Case Laws GST
Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
September 22, 2026   Case Laws GST
Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
September 22, 2026   Case Laws GST
Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.
September 22, 2026   Case Laws GST
Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services benchmarking.
September 22, 2026   Case Laws Income Tax
Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
September 22, 2026   Case Laws Income Tax
Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
September 22, 2026   Case Laws Income Tax
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengeable.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

Acceptance of reassessed customs value under protest does not...

Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed

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Customs September 14, 2026 Case Laws AT
Acceptance of reassessed customs value under protest does not extinguish the importer's independent statutory right to challenge the reassessment. Written acceptance relieves the proper officer of issuing a speaking order but does not create estoppel against statutory rights in taxation. Rejection of a declared transaction value requires written communication of the grounds for doubting its truth or accuracy. Enhanced valuation cannot rest solely on undisclosed alleged contemporaneous imports; the importer must receive the relevant comparable-import data and comparability particulars. Redetermination of value must follow the prescribed sequential valuation rules after the declared value is validly rejected.
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