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    July 13, 2026   Case LawsFEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case LawsMoney Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case LawsVAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case LawsVAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case LawsIndian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   NotificationsSEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   NotificationsSEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   CircularsSEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   CircularsCustoms
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   CircularsIncome Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   CircularsIBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case LawsGST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case LawsGST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case LawsGST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
    July 11, 2026   Case LawsGST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case LawsGST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case LawsGST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case LawsGST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case LawsGST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    July 11, 2026   Case LawsIncome Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
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    July 13, 2026   Case Laws FEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case Laws VAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case Laws Indian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   Notifications SEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   Circulars IBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case Laws GST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case Laws GST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case Laws GST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
    July 11, 2026   Case Laws GST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case Laws GST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case Laws GST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case Laws GST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case Laws GST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    July 11, 2026   Case Laws Income Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief

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      Home› Highlights › Central Excise › 2016 › October, 2016 › This
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      Central Excise

      Classification of the side trimmings of laminated, impregnated...

      Side Trimmings of Laminated Fabrics Not Classified as Textile Fabrics Under Tax Laws.

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      Central ExciseOctober 15, 2016Case LawsAT
      Classification of the side trimmings of laminated, impregnated and coated fabrics - these products cannot be classified as laminated textile fabrics. - AT
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