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    November 14, 2026   Notes GST
    Concessional GST on co-operative mill construction depends on Government Entity status and non-industrial use of the completed buildings
    November 14, 2026   Notes Customs
    Customs intermediary penalties for abetment and false documents require proof of culpable assistance or knowing documentary misconduct.
    November 14, 2026   Notes GST
    Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another perso...
    November 14, 2026   Case Laws GST
    GST audit officers cannot issue demand notices or adjudicate their own audit findings, requiring a different proper officer.
    November 14, 2026   Case Laws GST
    Input tax credit for purchases from non-existent suppliers requires actual receipt of goods, not merely invoices or registration.
    November 14, 2026   Case Laws GST
    Export refund calculations include invoices from the relevant period despite later shipment, subject to proof of actual export.
    November 14, 2026   Case Laws GST
    Export invoices count towards zero-rated turnover in their issue period despite later export, subject to proof of export.
    November 14, 2026   Case Laws GST
    Suppressed sales records can establish tax liability, while taxpayer-initiated remands cannot worsen an appellant's position.
    November 14, 2026   Case Laws GST
    Input tax credit depends on proof of actual receipt and supplier tax payment, beyond invoices and purchaser payments.
    November 14, 2026   Case Laws GST
    Reasoned GST appellate orders must explain decisions on tax and penalties for goods transported without an e-way bill.
    November 14, 2026   Case Laws GST
    GST refund limitation applies separately to monthly payments, while COVID-19 exclusions preserve eligible claims and shortfalls preclude refunds.
    November 14, 2026   Case Laws GST
    Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry.
    November 14, 2026   Case Laws GST
    GST exemption for non-profit healthcare membership services applies where social welfare and prescribed subscription conditions are satisfied.
    November 14, 2026   Case Laws GST
    Margin trading finance interest charged separately from brokerage qualifies for GST exemption as consideration for loans or advances.
    November 14, 2026   Case Laws GST
    Input tax credit for joint development services can offset GST, while procedural invoicing guidance falls outside advance ruling jurisdiction.
    November 14, 2026   Case Laws GST
    Rooftop solar installations qualify as plant and machinery, with input tax credit subject to statutory conditions and restrictions.
    November 14, 2026   Case Laws GST
    Kulfi GST classification follows its character as a frozen dessert, rather than the predominance of milk ingredients.
    November 14, 2026   Case Laws GST
    Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
    November 14, 2026   Case Laws Income Tax
    Minimum alternate tax did not apply to banking companies before the Finance Act amendment, making book-profit adjustments academic.
    November 14, 2026   Case Laws Customs
    Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
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November 14, 2026   Notes GST
Concessional GST on co-operative mill construction depends on Government Entity status and non-industrial use of the completed buildings
November 14, 2026   Notes Customs
Customs intermediary penalties for abetment and false documents require proof of culpable assistance or knowing documentary misconduct.
November 14, 2026   Notes GST
Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another person's supply.
November 14, 2026   Case Laws GST
GST audit officers cannot issue demand notices or adjudicate their own audit findings, requiring a different proper officer.
November 14, 2026   Case Laws GST
Input tax credit for purchases from non-existent suppliers requires actual receipt of goods, not merely invoices or registration.
November 14, 2026   Case Laws GST
Export refund calculations include invoices from the relevant period despite later shipment, subject to proof of actual export.
November 14, 2026   Case Laws GST
Export invoices count towards zero-rated turnover in their issue period despite later export, subject to proof of export.
November 14, 2026   Case Laws GST
Suppressed sales records can establish tax liability, while taxpayer-initiated remands cannot worsen an appellant's position.
November 14, 2026   Case Laws GST
Input tax credit depends on proof of actual receipt and supplier tax payment, beyond invoices and purchaser payments.
November 14, 2026   Case Laws GST
Reasoned GST appellate orders must explain decisions on tax and penalties for goods transported without an e-way bill.
November 14, 2026   Case Laws GST
GST refund limitation applies separately to monthly payments, while COVID-19 exclusions preserve eligible claims and shortfalls preclude refunds.
November 14, 2026   Case Laws GST
Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry.
November 14, 2026   Case Laws GST
GST exemption for non-profit healthcare membership services applies where social welfare and prescribed subscription conditions are satisfied.
November 14, 2026   Case Laws GST
Margin trading finance interest charged separately from brokerage qualifies for GST exemption as consideration for loans or advances.
November 14, 2026   Case Laws GST
Input tax credit for joint development services can offset GST, while procedural invoicing guidance falls outside advance ruling jurisdiction.
November 14, 2026   Case Laws GST
Rooftop solar installations qualify as plant and machinery, with input tax credit subject to statutory conditions and restrictions.
November 14, 2026   Case Laws GST
Kulfi GST classification follows its character as a frozen dessert, rather than the predominance of milk ingredients.
November 14, 2026   Case Laws GST
Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities.
November 14, 2026   Case Laws Income Tax
Minimum alternate tax did not apply to banking companies before the Finance Act amendment, making book-profit adjustments academic.
November 14, 2026   Case Laws Customs
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiated.

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Customs

Customs duty exemptions apply according to the notification in...

Prospective customs exemption notifications bar concessional duty for earlier imports and support extended limitation for ineligible claims.

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Customs September 26, 2026 Case Laws AT
Customs duty exemptions apply according to the notification in force when Bills of Entry are filed. Carbon Less Paper Black Image classifiable under CTH 48099000 was not covered after Notification No. 46/2011-Cus. ceased to operate, while Notification No. 127/2011-Cus. extended the effective rate only to CTH 470790. Notification No. 35/2013-Cus. took effect prospectively upon Gazette publication and did not restore concessional duty for earlier imports; the exemption claim therefore failed. Claiming exemption under a superseded notification supported invocation of the extended limitation period for duty recovery, as importers are presumed to know applicable amendments.
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