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    August 24, 2026   Case Laws Indian Laws
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August 24, 2026   Case Laws Indian Laws
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fresh RFPs.
August 22, 2026   Notifications DGFT
One Star Export House status now accepts export performance in any two of the preceding three financial years.
August 22, 2026   Notifications DGFT
Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
August 22, 2026   Circulars DGFT
Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
August 22, 2026   Circulars DGFT
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.
August 22, 2026   Circulars Customs
Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
August 22, 2026   Circulars Customs
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
August 22, 2026   Circulars SEBI
Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
August 22, 2026   Circulars SEBI
KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
August 22, 2026   Case Laws GST
GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
August 22, 2026   Case Laws GST
AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
August 22, 2026   Case Laws GST
Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
August 22, 2026   Case Laws GST
Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
August 22, 2026   Case Laws GST
GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
August 22, 2026   Case Laws GST
Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
August 22, 2026   Case Laws GST
Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
August 22, 2026   Case Laws GST
Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
August 22, 2026   Case Laws GST
GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
August 22, 2026   Case Laws GST
GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
August 22, 2026   Case Laws GST
Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.

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Central Excise

When the process of padding was held to be non-amounting to...

Padding Not Manufacturing: No Excise Duty or Exemption Denial.

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Central Excise August 27, 2014 Case Laws AT
When the process of padding was held to be non-amounting to manufacture, no excise duty would be attracted and, as such, there is no question of denial of any exemption - AT
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Acts Income Tax
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