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    August 7, 2026   Case Laws Money Laundering
    Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
    August 7, 2026   Case Laws Service Tax
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August 7, 2026   Case Laws Money Laundering
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
August 7, 2026   Case Laws Service Tax
Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
August 7, 2026   Case Laws Indian Laws
Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
August 6, 2026   Notifications DGFT
Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
August 6, 2026   Notifications DGFT
Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
August 6, 2026   Circulars DGFT
Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
August 6, 2026   Circulars DGFT
Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
August 6, 2026   Circulars FEMA
Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
August 6, 2026   Case Laws GST
GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
August 6, 2026   Case Laws GST
GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
August 6, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
August 6, 2026   Case Laws GST
Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
August 6, 2026   Case Laws GST
GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
August 6, 2026   Case Laws GST
Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
August 6, 2026   Case Laws GST
Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
August 6, 2026   Case Laws GST
Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
August 6, 2026   Case Laws Income Tax
Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
August 6, 2026   Case Laws Income Tax
Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
August 6, 2026   Case Laws Income Tax
High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
August 6, 2026   Case Laws Income Tax
Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.

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Central Excise

Concessional rate of duty - manufacturing of tent - Notification...

High Court Rules Aluminum Pipes in Tents Don't Disqualify Them from Concessional Duty Rate Under Notification No. 29/2004-CE.

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Central Excise September 25, 2013 Case Laws HC
Concessional rate of duty - manufacturing of tent - Notification No.29/2004-CE - The use of aluminum pipes to hold the tents will not prima facie take them out of the notified goods for deny the concessional rate of clearance of goods - HC
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Acts Income Tax
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