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    June 11, 2026   Case LawsCustoms
    Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
    June 11, 2026   Case LawsCustoms
    Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
    June 11, 2026   Case LawsCustoms
    Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
    June 11, 2026   Case LawsCustoms
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    June 11, 2026   Case LawsIBC
    IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
    June 11, 2026   Case LawsIBC
    Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
    June 11, 2026   Case LawsIndian Laws
    Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
    June 10, 2026   Case LawsGST
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    June 10, 2026   Case LawsGST
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    June 10, 2026   CircularsCustoms
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...
    June 10, 2026   CircularsCustoms
    Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
    June 10, 2026   CircularsIncome Tax
    Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
    June 10, 2026   CircularsFEMA
    NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
    June 10, 2026   Case LawsGST
    Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
    June 10, 2026   Case LawsGST
    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
    June 10, 2026   Case LawsGST
    Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
    June 10, 2026   Case LawsGST
    Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
    June 10, 2026   Case LawsGST
    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    June 10, 2026   Case LawsIncome Tax
    Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
    June 10, 2026   Case LawsIncome Tax
    Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
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    June 11, 2026   Case Laws Customs
    Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
    June 11, 2026   Case Laws Customs
    Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
    June 11, 2026   Case Laws Customs
    Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
    June 11, 2026   Case Laws Customs
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    June 11, 2026   Case Laws IBC
    IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
    June 11, 2026   Case Laws IBC
    Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
    June 11, 2026   Case Laws Indian Laws
    Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
    June 10, 2026   Case Laws GST
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    June 10, 2026   Case Laws GST
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    June 10, 2026   Circulars Customs
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling.
    June 10, 2026   Circulars Customs
    Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
    June 10, 2026   Circulars Income Tax
    Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
    June 10, 2026   Circulars FEMA
    NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
    June 10, 2026   Case Laws GST
    Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
    June 10, 2026   Case Laws GST
    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
    June 10, 2026   Case Laws GST
    Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
    June 10, 2026   Case Laws GST
    Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
    June 10, 2026   Case Laws GST
    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    June 10, 2026   Case Laws Income Tax
    Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
    June 10, 2026   Case Laws Income Tax
    Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification

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      Home› Highlights › Central Excise › 2014 › March, 2014 › This
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      Central Excise

      Improvement in the quality of imported plywood by dipping the...

      Immersing imported plywood in boiling chemicals is not manufacturing, ruling states.

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      Central ExciseMarch 27, 2014Case LawsAT
      Improvement in the quality of imported plywood by dipping the imported plywood into a boiling hot chemical solution not to be held as manufacturing activity - AT
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