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    June 17, 2026   Notifications Central Excise
    Special additional excise duty on diesel exports revised, effective from 16 June 2026.
    June 17, 2026   Circulars Customs
    Export consignment testing norms eased: accredited lab reports may be accepted without mandatory CRCL referral absent risk intervention.
    June 17, 2026   Circulars Customs
    Merchant Overtime charge exemption for cruise passenger and baggage clearance at 24x7 Customs locations
    June 17, 2026   Circulars Customs
    FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
    June 17, 2026   Circulars GST
    GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
    June 17, 2026   Circulars SEBI
    Revised ETF pricing framework introduces dynamic bands, new base price rules, and pre-open call auction for commodity ETFs.
    June 17, 2026   Case Laws GST
    Suppressed outward supply justified Section 74 action; natural justice challenge failed and writ petitions were dismissed
    June 17, 2026   Case Laws GST
    Interest on belated self-assessed tax is recoverable; Section 74 reference in summary forms did not invalidate recovery.
    June 17, 2026   Case Laws GST
    GST scrutiny and DRC-01 notice requirements under Section 74 controlled adjudication; one assessment was remitted, another sustained.
    June 17, 2026   Case Laws GST
    Input tax credit blockage under Rule 86A upheld where records showed non-genuine invoices and adequate reasons to believe
    June 17, 2026   Case Laws GST
    Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
    June 17, 2026   Case Laws GST
    GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
    June 17, 2026   Case Laws GST
    Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
    June 17, 2026   Case Laws GST
    Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
    June 17, 2026   Case Laws Income Tax
    Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
    June 17, 2026   Case Laws Income Tax
    Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
    June 17, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
    June 17, 2026   Case Laws Income Tax
    Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
    June 17, 2026   Case Laws Income Tax
    Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
    June 17, 2026   Case Laws Income Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
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June 17, 2026   Notifications Central Excise
Special additional excise duty on diesel exports revised, effective from 16 June 2026.
June 17, 2026   Circulars Customs
Export consignment testing norms eased: accredited lab reports may be accepted without mandatory CRCL referral absent risk intervention.
June 17, 2026   Circulars Customs
Merchant Overtime charge exemption for cruise passenger and baggage clearance at 24x7 Customs locations
June 17, 2026   Circulars Customs
FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
June 17, 2026   Circulars GST
GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
June 17, 2026   Circulars SEBI
Revised ETF pricing framework introduces dynamic bands, new base price rules, and pre-open call auction for commodity ETFs.
June 17, 2026   Case Laws GST
Suppressed outward supply justified Section 74 action; natural justice challenge failed and writ petitions were dismissed
June 17, 2026   Case Laws GST
Interest on belated self-assessed tax is recoverable; Section 74 reference in summary forms did not invalidate recovery.
June 17, 2026   Case Laws GST
GST scrutiny and DRC-01 notice requirements under Section 74 controlled adjudication; one assessment was remitted, another sustained.
June 17, 2026   Case Laws GST
Input tax credit blockage under Rule 86A upheld where records showed non-genuine invoices and adequate reasons to believe
June 17, 2026   Case Laws GST
Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
June 17, 2026   Case Laws GST
GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
June 17, 2026   Case Laws GST
Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
June 17, 2026   Case Laws GST
Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
June 17, 2026   Case Laws Income Tax
Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
June 17, 2026   Case Laws Income Tax
Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
June 17, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
June 17, 2026   Case Laws Income Tax
Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
June 17, 2026   Case Laws Income Tax
Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
June 17, 2026   Case Laws Income Tax
Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.

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Amendment of section 73 of Customs Act, 1962 - Cancellation and...

Customs Act Amendment: Section 73 Updated to Include "Transferred" for Warehousing Bond Cancellation and Return Process.

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Bill March 2, 2016 Act-Rules
Amendment of section 73 of Customs Act, 1962 - Cancellation and return of warehousing bond - to insert the word “transferred or” after the words “exported or”.
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Acts Income Tax
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