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    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
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    July 1, 2026   Case Laws IBC
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    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case Laws Service Tax
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    July 1, 2026   Case Laws Service Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   Notifications GST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   Notifications DGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case Laws GST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case Laws GST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    June 30, 2026   Case Laws GST
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    June 30, 2026   Case Laws GST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case Laws GST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
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July 1, 2026   Case Laws Customs
Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
July 1, 2026   Case Laws Customs
Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
July 1, 2026   Case Laws Customs
Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
July 1, 2026   Case Laws Customs
Principal function and essential character tests place Espressif board and module under wireless communication classification.
July 1, 2026   Case Laws Customs
Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
July 1, 2026   Case Laws Companies Law
Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
July 1, 2026   Case Laws IBC
Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
July 1, 2026   Case Laws IBC
Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
July 1, 2026   Case Laws Money Laundering
PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
July 1, 2026   Case Laws Service Tax
Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
July 1, 2026   Case Laws Service Tax
Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
June 30, 2026   Notifications GST
GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
June 30, 2026   Notifications DGFT
RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
June 30, 2026   Case Laws GST
GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
June 30, 2026   Case Laws GST
Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
June 30, 2026   Case Laws GST
Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
June 30, 2026   Case Laws GST
GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
June 30, 2026   Case Laws GST
Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
June 30, 2026   Case Laws GST
GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
June 30, 2026   Case Laws GST
Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.

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Income Tax

Provisions made under the DTAA will prevail over the general...

Double Taxation Avoidance Agreement Overrides Income-tax Act for Taxpayer Benefit.

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Income Tax May 5, 2016 Case Laws AT
Provisions made under the DTAA will prevail over the general provision contained in the Income-tax Act to the extent that they are beneficial to the assessee - AT
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Acts Income Tax
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