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    June 20, 2026   Case Laws Income Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case Laws Customs
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
    June 20, 2026   Case Laws Customs
    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case Laws Customs
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
    June 20, 2026   Case Laws Customs
    Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
    June 20, 2026   Case Laws Customs
    Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
    June 20, 2026   Case Laws FEMA
    Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
    June 20, 2026   Case Laws Money Laundering
    Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
    June 20, 2026   Case Laws Indian Laws
    Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
    June 19, 2026   Notifications Customs
    International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
    June 19, 2026   Notifications SEZ
    Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
    June 19, 2026   Notifications Companies Law
    Public Financial Institution status extended to the New Development Bank under the Companies Act, 2013.
    June 19, 2026   Circulars Customs
    DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
    June 19, 2026   Circulars Customs
    ICEGATE electronic communication module made mandatory for customs notices, with statutory service requirements continuing in parallel.
    June 19, 2026   Circulars Customs
    LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.
    June 19, 2026   Case Laws GST
    GST assessment writs cannot bypass a time-barred appeal where electronic service of the order is valid communication.
    June 19, 2026   Case Laws GST
    GST interest, revised returns, and reimbursement remain governed by statute, not private contract or waiver directions.
    June 19, 2026   Case Laws GST
    Limitation for statutory appeal after rectification remedy cannot be judged hyper-technically when remedies were diligently pursued.
    June 19, 2026   Case Laws GST
    Proper officer requirement invalidates DGGI GST adjudication by Assistant Commissioner; matter remanded for fresh hearing
    June 19, 2026   Case Laws GST
    Special GST statute bars IPC prosecution for delayed TDS deposit; BNS cannot apply retrospectively to 2017-18 conduct
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June 20, 2026   Case Laws Income Tax
SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
June 20, 2026   Case Laws Customs
Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
June 20, 2026   Case Laws Customs
Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
June 20, 2026   Case Laws Customs
Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
June 20, 2026   Case Laws Customs
Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
June 20, 2026   Case Laws Customs
Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
June 20, 2026   Case Laws FEMA
Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
June 20, 2026   Case Laws Money Laundering
Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
June 20, 2026   Case Laws Indian Laws
Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
June 19, 2026   Notifications Customs
International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
June 19, 2026   Notifications SEZ
Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
June 19, 2026   Notifications Companies Law
Public Financial Institution status extended to the New Development Bank under the Companies Act, 2013.
June 19, 2026   Circulars Customs
DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
June 19, 2026   Circulars Customs
ICEGATE electronic communication module made mandatory for customs notices, with statutory service requirements continuing in parallel.
June 19, 2026   Circulars Customs
LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.
June 19, 2026   Case Laws GST
GST assessment writs cannot bypass a time-barred appeal where electronic service of the order is valid communication.
June 19, 2026   Case Laws GST
GST interest, revised returns, and reimbursement remain governed by statute, not private contract or waiver directions.
June 19, 2026   Case Laws GST
Limitation for statutory appeal after rectification remedy cannot be judged hyper-technically when remedies were diligently pursued.
June 19, 2026   Case Laws GST
Proper officer requirement invalidates DGGI GST adjudication by Assistant Commissioner; matter remanded for fresh hearing
June 19, 2026   Case Laws GST
Special GST statute bars IPC prosecution for delayed TDS deposit; BNS cannot apply retrospectively to 2017-18 conduct

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VAT and Sales Tax

In a taxing statute one has to go by the clear language of the...

Tax Statute Interpretation: Follow Clear Language, Ignore Equity Considerations.

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VAT and Sales Tax April 19, 2016 Case Laws HC
In a taxing statute one has to go by the clear language of the statute and equity has no role to play while interpreting a taxing statute - HC
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Acts Income Tax
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