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May 22, 2026   Case Laws Customs
Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
May 22, 2026   Case Laws Customs
Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
May 22, 2026   Case Laws IBC
Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
May 22, 2026   Case Laws IBC
IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.
May 22, 2026   Case Laws IBC
Fraudulent trading and diverted sale proceeds sustained, but direct SFIO investigation set aside for lack of authority.
May 22, 2026   Case Laws Money Laundering
BNSS hearing before cognizance applies to PMLA complaints; absence of accused hearing vitiates the cognizance order.
May 22, 2026   Case Laws Money Laundering
PMLA investigation powers upheld as ECIR challenge, Section 50 statements, summons, and information-sharing objections all failed.
May 22, 2026   Case Laws Service Tax
Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
May 22, 2026   Case Laws Central Excise
Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.
May 21, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with key rates retained and silver specified
May 21, 2026   Notifications Customs
Provisional assessment for anti-dumping imports of solar panel aluminium frames pending new shipper review
May 21, 2026   Circulars Customs
RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
May 21, 2026   Case Laws GST
Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
May 21, 2026   Case Laws GST
Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
May 21, 2026   Case Laws GST
Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
May 21, 2026   Case Laws GST
Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
May 21, 2026   Case Laws GST
Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
May 21, 2026   Case Laws GST
Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
May 21, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.

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Income Tax

Activities of the Liaison Office (LO) - assisting the Indian...

Indian Manufacturer's Goods for Export Not Taxed; Liaison Office Aids in Meeting International Standards.

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Income Tax January 18, 2014 Case Laws AT
Activities of the Liaison Office (LO) - assisting the Indian manufacturer to manufacture the goods according to its specification is to see that the said goods manufactured has an international market, therefore, it could be exported - not taxable in India - AT
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