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    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case Laws Customs
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    June 16, 2026   Circulars Customs
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
    June 16, 2026   Case Laws GST
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    June 16, 2026   Case Laws GST
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    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case Laws GST
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June 17, 2026   Case Laws Customs
Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
June 17, 2026   Case Laws Customs
Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
June 17, 2026   Case Laws Customs
Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
June 17, 2026   Case Laws Customs
IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
June 17, 2026   Case Laws Service Tax
Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
June 17, 2026   Case Laws Indian Laws
Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
June 16, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
June 16, 2026   Notifications SEZ
Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
June 16, 2026   Notifications FEMA
FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
June 16, 2026   Notifications FEMA
Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
June 16, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
June 16, 2026   Notifications Customs
Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
June 16, 2026   Circulars GST
GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
June 16, 2026   Circulars GST
GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
June 16, 2026   Circulars FEMA
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
June 16, 2026   Circulars Customs
Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
June 16, 2026   Case Laws GST
Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
June 16, 2026   Case Laws GST
GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
June 16, 2026   Case Laws GST
GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
June 16, 2026   Case Laws GST
Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.

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Central Excise

Manufacture activity or not - It cannot be said that filling...

Repacking Liquid Ammonia from Tankers to Cylinders is Manufacturing, Says Central Excise; Partial Stay Granted.

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Central Excise April 15, 2014 Case Laws AT
Manufacture activity or not - It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing - stay granted partly - AT
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Acts Income Tax
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