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May 27, 2026   Circulars Customs
Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
May 27, 2026   Case Laws GST
Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
May 27, 2026   Case Laws GST
Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
May 27, 2026   Case Laws GST
Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
May 27, 2026   Case Laws GST
Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
May 27, 2026   Case Laws GST
Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
May 27, 2026   Case Laws GST
Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
May 27, 2026   Case Laws GST
Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
May 27, 2026   Case Laws Income Tax
Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
May 27, 2026   Case Laws Income Tax
Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
May 27, 2026   Case Laws Income Tax
Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
May 27, 2026   Case Laws Income Tax
Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
May 27, 2026   Case Laws Income Tax
Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
May 27, 2026   Case Laws Income Tax
Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
May 27, 2026   Case Laws Income Tax
Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
May 27, 2026   Case Laws Income Tax
Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
May 27, 2026   Case Laws Income Tax
Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
May 27, 2026   Case Laws Income Tax
Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.

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VAT and Sales Tax

Input Tax Credit (ITC) - If, the effective date of cancellation...

Cancellation Date of Registration Certificate Post-Invoice Doesn't Affect Valid Transactions Made Before Cancellation.

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VAT and Sales Tax March 20, 2017 Case Laws HC
Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was valid on the date, when, the transaction took place, is an aspect, which attains criticality - The petitioner's/assesse's transaction cannot be impacted by subsequent cancellation of registration. - HC
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Acts Income Tax
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