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    June 18, 2026   Case LawsService Tax
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    June 18, 2026   Case Laws Service Tax
    Outbound tour services wholly outside India fell outside service tax net under tour operator levy
    June 18, 2026   Case Laws Indian Laws
    Cheque dishonour compounding and interim protection allowed for settlement, with trial court proceedings stayed temporarily pending appearance.
    June 17, 2026   Notifications Central Excise
    SAED rate on ATF exports revised to Rs. 12.5 per litre under amended excise notification
    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.

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      Customs

      Classification of imported zinc dross shelf - resticted item -...

      Zinc Dross Import Classification Settled: Falls Under CTH 79020010, Not CTH 79020090.

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      CustomsMarch 19, 2017Case LawsAT
      Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of seal grade or any other grade, the same is classifiable under heading 79020010 - AT
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